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'?

[KASTURI SETHI]

NO. Additional place of business is meant for the same State where already registered. Additional place of business cannot be mentioned outside the State.You can mention Additional Place of business in Haryana.

[KASTURI SETHI]

Registration is State specific. If supply is made from different States, separate registration. It is clear from Sections 22 and 25 of CGST Act.

SECTION 22. Persons liable for registration. - (1) Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh rupees

SECTION 25. Procedure for registration. - (1) Every person who is liable to be registered under section 22 or section 24 shall apply for registration in everysuchState or Union territory in which he is so liable within thirty days from the date on which he becomes liable to registration, in such manner and subject to such conditions as may be prescribed :

[Ganeshan Kalyani]

I fully agree with the views of Sri Kasturi Sir. GST registration is given State-wise. Any one place of business in a State, say Haryana may be mentioned as 'Principal place of business' and other offices/premises within Haryana be mentioned as 'additional place of business'.

[Karan Bansal]

Kasturi Sethi ji, and Ganesh Kalyani Ji, thanks for your valuable views.

[Mr Rao]

Dear querist,

The reply given by Shri Kasturi ji gives no room for any doubt.

[Ajay Taneja]

Yes, I agree.

[KASTURI SETHI]

Sh.GB Rao Ji and Sh. Ajay Taneja Ji,

Thanks a lot, Sirs.

AI Summary

State-wise GST registration: separate registrations required for supplies from different states; additional place of business limited within state. Additional place of business is limited to premises within the State of registration and cannot record offices in other States. GST registration is state-specific: where taxable supplies are made from different States, the person must obtain separate registrations for each State from which supplies are made. Within a State, one location may be the principal place of business and other in-state premises may be additional places of business.