GST registration

[Karan Bansal]

If a taxpayer has say 5 different offices in 5 different states (main office being in Gurgaon, Haryana). While registering, shall he mention 'Principal Place of Business' as Gurgaon and the remaining 4 offices in other states as 'Additional Place of Business'?

AI Summary

GST Registration Requires Separate State Registrations; Main Office as 'Principal Place' Applies Only Within State Per CGST Sections 22 & 25. A user inquired about GST registration for a business with offices in multiple states, asking if the main office in Gurgaon should be listed as the 'Principal Place of Business' and others as 'Additional Places of Business.' The consensus among respondents was that GST registration is state-specific, requiring separate registrations in each state where business is conducted. The 'Additional Place of Business' designation is only applicable within the same state. This is supported by Sections 22 and 25 of the CGST Act, which outline registration requirements based on state-specific operations.