Registration of a Branch.

[Ramesh Parmar]

Can a registered firm in Delhi Sales Tax Office open a branch out of a city for Manufacturing. And if is possible can Purchases of Raw Material show from Head Office of Delhi. 

[Surender Gupta]

As per my understanding, you may have single registration within a state. But for having a unit out of state, separate registration no. is required. Dealing between two units of single person from different states, is allowed on Form F as stock transfer.

AI Summary

Registration requirement: single intra-state registration; out-of-state units need separate registration and stock transfers on Form F. A single registration covers units within the same state, while a unit in another state requires a separate registration number; dealings between units of the same person across states are effected as stock transfers on Form F rather than purchases from the head office.