Single GST Registration is sufficient for a State

[Anil Kumar]

Dear Sir,

We are a registered GST practitioner having our manufacturing Unit situated in Nacharam Industrial Area in state of Telangana and our head office is situated in Balanagar, Hyderabad in the same state of Telangana, which is also used for Trading activity with the same name, do we need a separate GST registration? the company is one and the same.

Thanks and Regards

Anil Kumar m

9246202389

[Sadanand Bulbule]

Dear querist

Your query is unclear. A person is registered as a GST Practitioner under Section 48 for providing service. Whereas a manufacturer/trader, needs an independent GST registration as a dealer under Section 22. The object of both Sections are different. That's all.

[KASTURI SETHI]

Separate registration is required under Rule 11 (1) of CGST Rules read with the definition of 'place of business' under Section 2 (85) of CGST Act.

In support of the reply of Sh.Sadanand Bulbule, Sir the decision of AAR West Bengal is posted here.

2023 (7) TMI 244 - AUTHORITY FOR ADVANCE RULING, WEST BENGAL IN RE: M/S. AESTHETIK ENGINEERS PRIVATE LIMITED

[Shilpi Jain]

Within the State, multiple business units, no compulsory requirement of a separate registration unless any of the other unit is a SEZ.

In your case separate registration not required.

[Shilpi Jain]

Ensure that all places of business are added in the registration certificate either as principal place or additional place of business

[KASTURI SETHI]

The emphasis is supplied on the definition of 'place of business' to be read with the decision of AAR for more clarification. The decision of AAR covers the legal position after 1.2.19.

[Sadanand Bulbule]

Dear querist

Expand your query meaningfully to avoid indifferent opinions by the experts. Further whenever there are multiple opinions, the querist is expected to make an acknowledgment if ithey are right or statement about the facts afresh in the larger interest of other readers. Proper structure of query is as important as the right response.

[Sadanand Bulbule]

Dear all

Here I wish to add that, Section 48 provides for enrollment of a qualified person as GST Practitioner. As such he is not authorized to collect tax and remit in the capacity of a dealer. He has to take a different registration to do "business" as defined under Section 2[17] read with 22 the Act. However the provisions of Section 25[2] play its own role as far as separate registration for each place of business in the same State is concerned.

Experts to pour their thoughts since there are divergent interpretations.

[KASTURI SETHI]

Dear Experts,

On re-examination of the issue thoroughly, I express my views as under

(i) As per Article 19(1)(g) of Constitution of India, the terms, "profession", "occupation", "trade" and "business" are distinct terms.

(ii) As per Section 2(17) of CGST Act, the scope of '"business" includes "profession" also. The querist is engaged in the profession of GST Practitioner.

(iii) So the option for separate registration within State is available to the querist.

(iv) I concur with both replies of Madam Shilpi Jain in toto.

(v) The concept must be clear to the querists and other readers. Hence, in view of the above, I stand amended.

[Padmanathan KV]

Separate registration is not mandatory is both are in same State. But manufacturing unit should be added as additional place of business in existing registration.

AI Summary

Single GST Registration Enough for Manufacturing Unit and Head Office in Same State, Per CGST Act Guidance A discussion on a forum addressed whether a single GST registration suffices for a company with both a manufacturing unit and head office in the same state, Telangana. The consensus among respondents was that separate GST registration is not mandatory if both locations are within the same state, provided all business locations are listed in the registration certificate. However, clarification was offered that different roles, such as GST Practitioner and dealer, may require separate considerations under specific sections of the CGST Act. Participants emphasized the importance of clear queries to avoid varied interpretations.