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Issue ID: 117532
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GST registration at Principal Place of Business or anywhere else:- reg

Date 29 Sep 2021
Replies2 Replies
Views 989 Views
Place of registration: GST registration is permitted only at the location of taxable supply, i.e., fixed establishment.
Registration is available only for an address that constitutes a fixed establishment, meaning the place from which taxable supply is effected. The principal place of business is the location declared in the registration certificate; therefore registration should be at the fixed establishment where taxable supplies are made. (AI Summary)

Can I obtain GSTIN from anywhere else within a state except the Principal Place of Business?

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Replied on Sep 29, 2021
1.

You can apply for registration at a place ONLY from where taxable supply is made. In other words, where you have fixed establishment.

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Replied on Sep 29, 2021
2.

Principal place of business is defined under GST to be that which is declared in the registration certificate to be a principal place of business. To me your question does not seem very clear

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