TaxTMI 
TaxTMI 
Single GST Registration is sufficient for a State
X X X X Extracts X X X X
X X X X Extracts X X X X
....ingle GST Registration is sufficient for a State<br> Query (Issue) Started By: - Anil Kumar Dated:- 6-2-2024 Last Reply Date:- 9-2-2024 Goods and Services Tax - GST<br>Got 9 Replies<br>GST<br>Dear Sir, We are a registered GST practitioner having our manufacturing Unit situated in Nacharam Industrial Area in state of Telangana and our head office is situated in Balanagar, Hyderabad in the same sta....
X X X X Extracts X X X X
X X X X Extracts X X X X
....te of Telangana, which is also used for Trading activity with the same name, do we need a separate GST registration? the company is one and the same. Thanks and Regards Anil Kumar m 9246202389 Reply By Sadanand Bulbule: The Reply: Dear querist Your query is unclear. A person is registered as a GST Practitioner under Section 48 for providing service. Whereas a manufacturer/trader, needs an i....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ndependent GST registration as a dealer under Section 22. The object of both Sections are different. That's all. Reply By KASTURI SETHI: The Reply: Separate registration is required under Rule 11 (1) of CGST Rules read with the definition of 'place of business' under Section 2 (85) of CGST Act. In support of the reply of Sh.Sadanand Bulbule, Sir the decision of AAR West Bengal is po....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sted here. 2023 (7) TMI 244 - AUTHORITY FOR ADVANCE RULING, WEST BENGAL IN RE: M/S. AESTHETIK ENGINEERS PRIVATE LIMITED Reply By Shilpi Jain: The Reply: Within the State, multiple business units, no compulsory requirement of a separate registration unless any of the other unit is a SEZ. In your case separate registration not required. Reply By Shilpi Jain: The Reply: Ensure that all places o....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f business are added in the registration certificate either as principal place or additional place of business Reply By KASTURI SETHI: The Reply: The emphasis is supplied on the definition of 'place of business' to be read with the decision of AAR for more clarification. The decision of AAR covers the legal position after 1.2.19. Reply By Sadanand Bulbule: The Reply: Dear querist Expa....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nd your query meaningfully to avoid indifferent opinions by the experts. Further whenever there are multiple opinions, the querist is expected to make an acknowledgment if ithey are right or statement about the facts afresh in the larger interest of other readers. Proper structure of query is as important as the right response. Reply By Sadanand Bulbule: The Reply: Dear all Here I wish to add t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....hat, Section 48 provides for enrollment of a qualified person as GST Practitioner. As such he is not authorized to collect tax and remit in the capacity of a dealer. He has to take a different registration to do "business" as defined under Section 2[17] read with 22 the Act. However the provisions of Section 25[2] play its own role as far as separate registration for each place of busine....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ss in the same State is concerned. Experts to pour their thoughts since there are divergent interpretations. Reply By KASTURI SETHI: The Reply: Dear Experts, On re-examination of the issue thoroughly, I express my views as under (i) As per Article 19(1)(g) of Constitution of India, the terms, "profession", "occupation", "trade" and "business" are distin....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ct terms. (ii) As per Section 2(17) of CGST Act, the scope of '"business" includes "profession" also. The querist is engaged in the profession of GST Practitioner. (iii) So the option for separate registration within State is available to the querist. (iv) I concur with both replies of Madam Shilpi Jain in toto. (v) The concept must be clear to the querists and other re....
X X X X Extracts X X X X
X X X X Extracts X X X X
....aders. Hence, in view of the above, I stand amended. Reply By Padmanathan Kollengode: The Reply: Separate registration is not mandatory is both are in same State. But manufacturing unit should be added as additional place of business in existing registration.<br> Discussion Forum - Knowledge Sharing ....