IN TRANSIT SALE AND PAN INDIA GST REGISTRATION

[CA.ANCHAL RASTOGI]

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?

AI Summary

GST registration: state-wise registration required where business operates; IGST billing does not remove state registration requirement.
GST registration in a State is required where a taxpayer has a fixed place of business there and makes supplies from that location. If the UP company merely procures goods in Maharashtra for onward inter state supply without a fixed establishment in Maharashtra, separate registration need not be taken and IGST treatment may apply. The national single tax principle does not eliminate the need for separate state registrations or registrations for different business verticals.