TaxTMI 
TaxTMI 
Registration under GST
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....egistration under GST<br> Query (Issue) Started By: - chetan jadhav Dated:- 14-5-2021 Last Reply Date:- 20-5-2021 Goods and Services Tax - GST<br>Got 7 Replies<br>GST<br>Dear All,Company A (Private Limited co) has register office (ROC) in Gujrat when it was formed in (2016) with one of the director and shareholder in Gujrat. The main business of company is to undertake works contract/service activ....
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....ity.In 2018 director/shareholder from Gujrat resigned and person in Maharashtra took the share and became director. Turnover for first 2 years was only ₹ 2 lacs. Thereafter company obtain GST registration in Maharashtra in 2018 and actual activity commenced. Company is regular in filling its GST return in Maharashtra. In 2020 company applied to ROC to shifts its register office from Gujrat ....
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....to Maharashtra. This application is still under process. Point to be noted is - 1. No employee is employed at Gujrat register office. 2. Both the directors/shareholders resides in Maharashtra where GST regn is obtained. 3. All work orders received from customers are in name of Maharashtra office. All the invoices raised by suppliers are on Maharashtra office address. in 2 years, olny one pr....
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....oject executed in Gujrat. Other projects ere executed in Maharashtra 4. One can say that, register office is only for name sake and it was register in gujrat for convenience. (coz earlier one of the director was from Gujrat) My question - is it necessary for company to get itself register in Gujrat ?? According to me, it need not register in Gujrat as sales of services are rendered from Maharas....
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....htra and Gujrat is only register office (we can not even call it as fixed establishment) Thank you. Reply By Abhishek Jadaun: The Reply: GST registration needs to taken in the state from business is runing, no mattere where is registered office. Reply By chetan jadhav: The Reply: Thank You, but my query is weather registration required in Gujrat ??? Reply By KASTURI SETHI: The Reply: Sh.Che....
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....tan Jadhav Ji, Registration in Gujarat is not required. I suggest you to go through the definition of 'Registered Office' under Section 12 of the Company Act, 2013. Registered Office is meant for communication and keeping of records etc. Also see the difference between 'Registered Office' and 'Head Office'. Only those business premises are required to be registered under....
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.... CGST Act from where supply of goods or services or both is made and not that place where to supply is made. Reply By Shilpi Jain: The Reply: Also in case the turnover is not more than 20 lacs p.a. no registration would be required provided there is no Inter state sale or any transaction mentioned in section 24 I.e. compulsory registration. Also if the turnover is less than 50 lacs the possibili....
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....ty of composition scheme can also be looked into. Reply By Shilpi Jain: The Reply: Also have a look at this article written in 2019 https://hiregange.com/a/note-on-analyzing-whether-vendors-can-be-suggested-to-opt-for-the-new-scheme-for-paying-tax-6-under-gst Reply By chetan jadhav: The Reply: Thank you everyone for prompt reply... Reply By Vishesh Goyal: The Reply: In my opinion, Company i....
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....s not required to take GST registration in Gujarat.<br> Discussion Forum - Knowledge Sharing ....