GST registration & Tax / GST applicable -reg

[N Balachandran]

​​​​​Sir,,

1. We are supplying and laying the pipes for water supply projects in various states ( Municipal Corporation & Water supply and sewage board ) and reporting the turnover in respective states under VAT act. Since projects & Works contract are classified under Works contract Services under GST act, Can we have Centralised GST Registration at Head Office, Chennai and do the billing from to there to all customers outside state of Tamil Nadu instead of having GST registration in different states? (OR ) Is it required GST registration in all the states?

​ 2. What is the procedure to avail the Credit against the Stock available as on 30.06.2017?

​

3. Are we eligible to take credit CVD, ED , CST & VAT for all the goods which are lying as stock as on 30^th June. Is there any restriction to avail credit?

4. When we move the cranes to various sites for carrying the out erection and laying of pipes across the country, whether GST is applicable for each movement? If so, how to determined the value for discharging GST liability?

Regards

N.Balachandran

[DR.MARIAPPAN GOVINDARAJAN]

Centralized registration is not in GST regime. For each State separate registration is to be taken.

[Himansu Sekhar]

In your case please refer to the transitional rules. You can take credit subject to certain restrictions.

[Ankush Sachdeva]

Centralised New GST Registration is not possible so you have to apply for the separate each state gst registration like the previous VAT/CST.

AI Summary

GST registration requires separate state registrations; centralised registration is not permitted, and transitional credit is restricted.
GST registration must be obtained separately in each State where taxable works contract services are performed; centralised registration at a head office is not permitted. Transitional input tax credit is available only in accordance with the prescribed transitional rules and subject to limitations and procedural conditions, and eligibility for credit on legacy duties and State taxes depends on those provisions.