Registration

[GOPAL CHOWDHURY]

We have taken registration under GST indicating head office as principal place of business not the factory, but we have bond in the factory address and now we want to take LUT under head office address by surrendering the Bond.

we want to know is what we have done showing head office as a principal place of business and doing despatch of goods from factory is correct or any amendment required.

Experts kindly let me know with relevant provisions under GST.

AI Summary

Principal place of business: whether LUT/bond follows factory or registered head office affects export compliance under GST.
Whether LUT/bond must be issued at the factory or at the head office depends on registration practice: a factory within the State can be added as an additional place of business, registrations may record the head office as principal with factories as additional places, and a single LUT/bond issued registration-certificate-wise can cover multiple factories under the same GSTIN; amendment of registration is available where initial entries were mistaken and administrative guidance may resolve statutory silence.