https://www.taxtmi.com/forum/issue?id=113016 Whether LUT/bond must be issued at the factory or at the head office depends on registration practice: a factory within the State can be added as an additional place of business, registrations may record the head office as principal with factories as additional places, and a single LUT/bond issued registration-certificate-wise can cover multiple factories under the same GSTIN; amendment of registration is available where initial entries were mistaken and administrative guidance may resolve statutory silence. en-us Wed, 08 Nov 2017 10:41:03 +0530 Thu, 23 Jan 2025 15:55:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113016 Whether LUT/bond must be issued at the factory or at the head office depends on registration practice: a factory within the State can be added as an additional place of business, registrations may record the head office as principal with factories as additional places, and a single LUT/bond issued registration-certificate-wise can cover multiple factories under the same GSTIN; amendment of registration is available where initial entries were mistaken and administrative guidance may resolve statutory silence. Discussion-Forum GST Wed, 08 Nov 2017 10:41:03 +0530 https://www.taxtmi.com/forum/issue?id=113016