Registration under GST

[chetan jadhav]

Dear All,

Company A (Private Limited co) has register office (ROC) in Gujrat when it was formed in (2016) with one of the director and shareholder in Gujrat. The main business of company is to undertake works contract/service activity.

In 2018 director/shareholder from Gujrat resigned and person in Maharashtra took the share and became director. Turnover for first 2 years was only ₹ 2 lacs.

Thereafter company obtain GST registration in Maharashtra in 2018 and actual activity commenced. Company is regular in filling its GST return in Maharashtra. In 2020 company applied to ROC to shifts its register office from Gujrat to Maharashtra. This application is still under process.

Point to be noted is -

1. No employee is employed at Gujrat register office.

2. Both the directors/shareholders resides in Maharashtra where GST regn is obtained.

3. All work orders received from customers are in name of Maharashtra office. All the invoices raised by suppliers are on Maharashtra office address. in 2 years, olny one project executed in Gujrat. Other projects ere executed in Maharashtra

4. One can say that, register office is only for name sake and it was register in gujrat for convenience. (coz earlier one of the director was from Gujrat)

My question - is it necessary for company to get itself register in Gujrat ??

According to me, it need not register in Gujrat as sales of services are rendered from Maharashtra and Gujrat is only register office (we can not even call it as fixed establishment)

Thank you.

AI Summary

Company's GST Registration Not Needed in Gujarat; Operational Base in Maharashtra Suffices Under Section 22 A discussion was held regarding whether a company needs GST registration in Gujarat. The company, originally registered in Gujarat, shifted its operational base to Maharashtra, where all business activities and GST filings occur. Participants agreed that GST registration is only necessary in the state where business activities are conducted, not where the registered office is located. Since the company operates solely from Maharashtra, registration in Gujarat is deemed unnecessary. It was also noted that if turnover is below certain thresholds, registration might not be required, and the composition scheme could be considered.