Registration under GST

[DS Pal]

Dear Experts,

One of my client is a private limited company having registered office situated in the state of Uttar Pradesh. Client is not registered under GST in Uttar Pradesh as no supplies made since incorporation. Now they want to start project in the state of Gujarat for which they have applied for GST registration. Whether they have also required to registered themselves under GST in Uttar Pradesh as well?

[Shilpi Jain]

If no supply from UP then no requirement of registration.

Also see if there is a supply between the UP and the Guj offices of the client to decide on this.

[DS Pal]

If gujarat turnover exceed the threshold limit during the year, then registration required in Uttar Pradesh or not?

[KASTURI SETHI]

As per Section 22(1) of CGST Act, registration is required from where taxable supply is made and NOT where supply is made.

[Shilpi Jain]

In UP if you are making a supply then registration is required. Else Gujarat alone is sufficient 

[Tarun Agarwalla]

sir

place of registered office of a company is not the criteria but place from where supply is made leading to requirement of registration there. registration in one state does not lead the automatic requirement to register in other state merely the place of business is at that state, unless the act of supply also be there.

AI Summary

GST registration where taxable supply is made: register in states that originate supplies, not just at the registered office. GST registration is required in the state where taxable supply is made, not solely where a company's registered office is located. If no taxable supplies are made from Uttar Pradesh, the company need not register there; registration in Gujarat suffices for supplies made from Gujarat. Internal transfers or supplies originating in UP can create a separate registration obligation, so analysis must focus on place of supply and whether interunit movements constitute taxable supplies.