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.

[Abhishek Jadaun]

GST registration needs to taken in the state from business is runing, no mattere where is registered office.

[chetan jadhav]

Thank You, but my query is weather registration required in Gujrat ???

[KASTURI SETHI]

Sh.Chetan Jadhav Ji,

Registration in Gujarat is not required.

I suggest you to go through the definition of 'Registered Office' under Section 12 of the Company Act, 2013.

Registered Office is meant for communication and keeping of records etc. Also see the difference between 'Registered Office' and 'Head Office'. Only those business premises are required to be registered under CGST Actfrom where supply of goods or services or both is made and not that place where to supply is made.

[Shilpi Jain]

Also in case the turnover is not more than 20 lacs p.a. no registration would be required provided there is no Inter state sale or any transaction mentioned in section 24 I.e. compulsory registration. Also if the turnover is less than 50 lacs the possibility of composition scheme can also be looked into.

[Shilpi Jain]

Also have a look at this article written in 2019

https://hiregange.com/a/note-on-analyzing-whether-vendors-can-be-suggested-to-opt-for-the-new-scheme-for-paying-tax-6-under-gst

[chetan jadhav]

Thank you everyone for prompt reply...

[Vishesh Goyal]

In my opinion, Company is not required to take GST registration in Gujarat.

AI Summary

GST registration location: registration must be at the place supplies are made, not merely at the registered office.
GST registration is required at the place from which business is actually conducted and supplies are made; a corporate registered office-serving for communication and records-does not by itself create a business location for GST purposes. Only premises used to carry on taxable supplies or constituting a fixed establishment generally require local registration. Occasional projects in another state do not automatically require separate registration unless they create a fixed establishment or meet compulsory-registration conditions.