whether Additional place of business is mandatory?

[sonu choudhary]

I have a query regarding implication of additional place of business. one of my client providing services in different state with centralized GST registration. He has PAN India customer base but he has supply the major goods from the State in which GST registration held but due to short time of service they have purchase some goods locally and supply to customer. Does he has to add to take new registration or additional place of business? please help on the topic.

[KASTURI SETHI]

Dear Querist,

(i) Registration is State specific. Registration is required from where taxable supply is made and NOT where supply is made. Additional place of business is always within State from where supply is made.

(ii) "One of my client providing services in different state with centralized GST registration".

Is it correct your client has centralized GSTregistration ? Pl. confirm.

(iii) It appears to me that full facts have not been disclosed in the query. A correct and complete reply is possible only after true and full facts are known to the experts.

[Shilpi Jain]

If he is able to sell the goods by being in the State where he has registration, no additional registration required in another State.

Registration is required to be taken only if supply is made from that place.

[Padmanathan KV]

The query is not very clear, atleast to me. What is the goods/ service provided by your client? is he trader in goods or service provider?

[Padmanathan KV]

I do not think it is possible to add a location outside a particular State as additional place of business in Registration of that State.

[KASTURI SETHI]

I asked for information from the querist on 6.9.24 but the querist did not respond even after a gap  of 5 days. This reflects  the querist's lack of interest in the query.

[KALLESHAMURTHY MURTHY K.N.]

Dear Querist,

Registration for additional places either for the purchase or supply of goods or services at different places in the same state is not required. 

AI Summary

State-specific GST registration governs where supplies are made; supplies from another State require separate registration. GST registration is state-specific and required from the State from which taxable supplies are made; additional places of business may be added only within that same State and cannot be used to register a location in a different State. If supplies are effected from the registered State, no separate registration in another State is required, but supplies effected from a place in another State require registration in that State.