Query on Registration

[Archna Gupta]

My query is as below:

Suppose a person providing services having office in Delhi. His turnover is suppose 600000/- but he takes voluntary registration under GST in Delhi. After a month he opens another office in Bangalore. My question is that is he bound to take registration in Bangalore also or he can continue his business as registered in Delhi but unregistered in Bangalore?

Please reply

[KASTURI SETHI]

In my view registration at Bangalore is required.

[CSSANJAY MALHOTRA]

Agree with Sh. Kasturi ji that Registration is required if any of the activity pertaining to Supply is carried out.

Furthermore, you shall stand to gain by taking GST registration as will be eligible for ITC against Supply of Goods / services.

[Nash Industries I Pvt Ltd]

Registration at both the locations.

Regards

S.Ramaswamy

[Archna Gupta]

If registration is compulsory then what's the need for 'Fixed Establishment' concept in GST

[KASTURI SETHI]

Legal entity is not separate. Hence both are related persons. The concept of fixed establishment is not relevant in this situation.

AI Summary

GST registration requirement: separate registration needed for each business location where taxable supplies occur, enabling input tax credit. Separate GST registration is required for each office where taxable supplies are carried out; voluntary registration at one place does not exempt a later-established office in another State from registration. The fixed establishment concept does not negate the registration obligation for the additional location, and additional registrations enable entitlement to input tax credit for supplies related to those establishments.