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

Single State Registration: Separate Registration Needed for Out-of-State Branches; Use Form F for Inter-State Stock Transfers A registered firm in the Delhi Sales Tax Office inquired about opening a manufacturing branch outside the city and whether raw material purchases could be shown from the Delhi head office. The response clarified that while a single registration is sufficient within a state, opening a unit out of state requires separate registration. Transactions between units in different states can occur as stock transfers using Form F.