Q.1 If a Company in U.P. buys material from a Company in Maharashtra and sells the same from the source of purchase in Maharashtra directly to dealers in Maharashtra and adjoining state. Does the company in U.P. have to take a separate GST registration in Maharashtra? OR can it buy on IGST billing and sell on IGST billing too, without taking a separate registration?
Q.2 If the U.P. company has to take a separate registration, does the principle of one GST number India wide for one company get defeated?
Does a Company Need Separate GST Registration in Maharashtra for Transactions There? Review IGST Act for Clarity. A company in Uttar Pradesh (U.P.) queries whether it needs separate GST registration in Maharashtra when purchasing and selling goods within Maharashtra. Responses indicate that if transactions are conducted via IGST billing, no separate registration is required. However, GST is state-specific, and if the company operates from a fixed location in Maharashtra, it must register there. The principle of 'one nation, one tax' does not imply a single GST number across India. Business operations and the nature of transactions determine the necessity for state-specific registration. Further clarification is suggested by reviewing relevant sections of the IGST Act. (AI Summary)
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