REGISTRATION OF WORK CONTRACTOR IN GST REGIME

[JITENDER JAISWAL]

DEAR SIRS,

A PERSON REGISTERED UNDER DVAT ACT IN DELHI IN WORK CONTACT, AND ALSO HAVING BRANCHES IN OTHER STATE LIKE GUJRAT, UP. RAJASTHAN & HARYANA BECAUSE OF HE DOING GLAZING WORK IN OTHER STATES. I WANT TO KNOW, CAN HE MIRGATE HIS DELHI REGISTRATION INTO GST AND MONITORING ALL THE STATES FOR WORK AND SUPPLY FROM DELHI UNDER ONE GST NO.

THANKS JITENDER JAISWAL

[KASTURI SETHI]

In this situation the Service provider / Supplier is out of the definition of ' Business Vertical'.

AI Summary

Business vertical exclusion prevents a works contractor from centralising multi-state operations under one GSTIN, requiring separate registrations.
The supplier/service provider falls outside the definition of Business Vertical, so a Delhi-registered works contractor with multi-state branches cannot be treated as a single business vertical for consolidating registrations under one GST number.