TaxTMI 
TaxTMI 
GST Registration for Administrative Office with No Transactions
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....ST Registration for Administrative Office with No Transactions<br> Query (Issue) Started By: - Deepak Kumar Dated:- 13-3-2025 Last Reply Date:- 17-3-2025 Goods and Services Tax - GST<br>Got 4 Replies<br>GST<br>We have two GST registrations-one for Haryana (head office) and another for UP (corporate office). All sales and purchases are conducted under the UP GST, while the Haryana office is used pu....
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....rely for administrative work with no taxable transactions. As per our understanding, GST registration is required only if a place of business is involved in taxable supplies. Since our Haryana office does not engage in any sales or purchases, is it mandatory to maintain GST registration for it? Can anyone provide clarity on whether we can surrender the Haryana GST without compliance issues? Plea....
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....se cite any relevant GST laws or official guidelines. Reply By Sadanand Bulbule: The Reply: Plz refer Section 22[1] of the CGST Act: Persons liable for registration. 22. (1) Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnov....
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....er in a financial year exceeds twenty lakh rupees: Admittedly in your case, there is no any supply of goods/services from Haryana head office. So in my opinion it is better to surrender the GSTIN of that office as it is redundant to continue it. Reply By Shilpi Jain: The Reply: What kind of admin work the Haryana office does is required to be seen. Whether that can constitute a supply to....
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.... your UP office? Is your UP office eligible for full ITC? If yes, then no need to take separate registraiton for Haryana office. Reply By KASTURI SETHI: The Reply: The querist should not jump to a conclusion. First grasp the reply of both experts. Reply By Deepak Kumar: The Reply: Hi, thank you for your answers! Yes, Haryana (Head office) is involved with admi....
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....nistration work like, HR, Finance, Admin and do not sell or purchase directly even do not invoice to UP office as well. <br> Discussion Forum - Knowledge Sharing ....