Business in different states Require different GST Registration

Everybody requires GST registration for operating the business after a certain exemption limit. For some it’s mandatory to take but others takes it to grab the benefit of having a GST registration.

Does a business having operations in more than one state needs different registration number for each state?

Generally, a single GSTIN is allotted in a single PAN. But in case, A business man or a service provider is providing service in more than 1 state then they have to take different registration number for the other state in which they’re operating their business.

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However, this clause will be applicable only if they are having a separate place of business from which they are providing service or supplying goods.

For example- If BabaTax is a Bangalore-based company and giving services in Mumbai and Delhi, at some stage in evolutionary process, sets up office in that city. When it has setup in more than one state, it is required to obtain multiple registrations; it will have to do the compliance of each of those registrations.

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What if a person is providing services or goods or both in multiple states but doesn’t have any separate office there?

The clause of separate registration in multiple cities is applicable only in case where they are physically present. Therefore, in this case you need to get registered in the state of your physical presence/ headquarter.

For example-

If BabaTax is a Kolkata-based company and giving services in Jharkhand and Bihar, at a stage in evolutionary process but in spite of setting up office in that city it started providing services from the Kolkata only.

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When you don’t have that kind of setup with more than one state of operation. Neither you are required to obtain multiple registrations nor you have to do the compliance of each of those registrations.

Is Permanent Account number (PAN) necessary for taking GST registration?

Yes, PAN number is necessary for taking registration under GST law. But it’s not required for Non – resident taxable person.

Non – resident taxable person- The Goods and Services Tax Law has defined a ‘non-resident taxable person’ as any person who occasionally undertakes transactions involving the supply of goods or services, or both, whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India. He will get registration as per the documents required by the law.

If PAN is same what will be the changes in the GST no. of another state of same business?

As we know PAN is important for each GSTIN. In case of multiple state operations a person needs to take multiple registrations for the same business. Therefore, when new GST number of different states arrives the PAN number remains the same only state code and entity code will change.

Requirement of GST Registration in India

Is it necessary for the assessee to declare all his places of business at the time of registration?

Yes. As per law governing GST an assessee  has to disclose the principal place of business and additional place of business separately. The taxpayer will have to declare the principal place of business as well as the details of additional places of business in the registration form.

Change in GSTIN Registration Details

Although GST is popularly known as ONE NATION ONE TAX but central registration for the same doesn’t exist for the same. If you satisfy above provisions then you’ll have to go for multiple registrations for multiple states you’re working in.

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The author of above article is Sneha Bhalotia

Disclaimer:The article or blog or post (by whatever name) in this website is based on the writer’s personal views and interpretation of Act. The writer does not accept any liabilities for any loss or damage of any kind arising out of information and for any actions taken in reliance thereon.  It is prepared based on understanding of provisions as stood applicable as on date.
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