Why separate Registration of GST in each state in India, for each business.


Separate Registration of GST in each state of India, for each business.

 

Why separate Registration of GST in each state in India, for each businessIndia is a sovereign country with many powers for states. Unlike many other countries, GST in India is implemented as duel tax system. Means, two types of GSTs are implemented in India. As you know, there are IGST, CGST and SGST. Each taxable transaction of goods and services in India attracts duel GST – CGST and IGST or SGST. So the main reason for duel GST is to account the share of state governments. Ie, SGST (State Goods and Service Tax) and the share of IGST (Integrated Goods and Service Tax).


So, an account of GST Tax payers is to be accounted separately. At present government insists separate GST registration in each state, if a person operates his business. For example, if XYZ company has business transaction of goods or services in Maharashtra, West Bengal and Tamil Nadu, he has to take registration of GST in all the three states. Means a separate GST registration number has to be obtained in each state, although the Permanent Account Number, PAN is same.


As per sub section 1 of section 19 of GST Law explains that every person who is liable to take a Registration will have to get registered separately for each of the States where he has a business operation and is liable to pay GST



Here, we discussed the importance and reasons for separate registration of GST in each states in India. If you would like to add more information about GST registration procedures in each state, comment below:

Click here to know GST rate on Goods and Services

GST Exemption list of goods and services

Find HSN number or Service tariff code for GST

GST registration guidelines

Indian GST Laws

How to export your goods?

How to export goods from India?

How to get Export Order?

Export benefit schemes in India


Centralized GST registration of services permitted in India?

 

Retired from business ownership. Fresh GST registration in India?

 

GST Registration for Job workers in India

 

GST registration mechanism in India

 

Pre-registration of credit card necessary for GST payment in India

 

Is GST Registration required for a Job worker in India?

 

We have applied for GST registration, but not obtained registration certificate. Can we claim ITC in India?

 

Date of GST registration and date of eligibility to claim ITC

How is IGST calculated under Imports?

How is IGST rate on imports treated?

 

GST and e-Commerce Business, FAQ

 

Definition of E-Commerce under GST

 

TDS under GST, Frequently Asked Questions

 

Does Interest attract on GST Tax payment delay?

 

Mechanism of Payment of GST tax in India

 

Levy of late fee for GST Tax returns filing in India

 

Notice to GST return filing defaulters

 

When to file Annual Return of GST online?

Procedures to claim reduction in output tax liability of GST in India

How to solve exchange rate variation in export business:

How to surrender ‘HBL’ House Bill of Lading

How transshipment bill of lading works?

Is letter of credit safe mode of payment?

IGM amendment (Import General Manifest Amendment)

Import clearance under high sea sales

Import customs clearance procedures

Import General Manifest (IGM)

Importance of Bill of Lading

Introduction to this web site.

Is Airway bill a documents of title?

Is Customs House Agents (CHA ) required to be appointed mandatory?

Is DP terms of payment safe in export business?

Is Letter of Credit LC safe for an Importer?

Is ON BOARD CERTIFICATE required for LC negotiation

Is Received for shipment Bill of Lading sufficient for LC negotiation?

Is Risk Management System (RMS) simplify import? What is RMS in import.

Is sales tax applicable on shipments effected under high sea sales

Is Seaway bill a document of title? What is Seaway bill.

Is THC same in all ports

KINDS OF LOSSES in Marine Insurance

Know the term Port of Discharge and Place of Delivery

LC advantage exporter

LC advantage importer

LC parties

LCL shipment booking tips

Letter of credit

Import General Manifest (IGM)

Importance of Bill of Lading

 


Comments


Kevin: Hello. I have a business of supply of goods in Hyderabad (Telangana). Apart from the business we get in the state of Telangana, we also get regular business from Maharashtra and Andhra Pradesh (although we do not have any offices in any other state except Telangana) Do i need to register for gst in all the 3 states or only in Telangana? Regards

Rajeev Gupta: Dear Sir I am working with a private limited company having VAT registrations in various states (total 7 states) and also registered under service tax. Do I need to migrate data separately for each state and service tax (I mean, do I need to fill up data migration form 8 times using provisional IDs given by various states and service tax).

KAILASH CHANDRA NAYAK: We have Goods transport Agencey of company , but business loading center is chennai, pune Gurgaon , how can we registrate GST in other state.

biju: Dear sir, We are doing site preparation/works contract/machinery on hire all over India and having GST registration in Maharashtra only not in Goa , Bihar etc. How we can raise bills for states don't have GST registration and what will be the rate of tax.

Dinesh: Dear Sir, my client is a contractor and operating from Maharashtra. he is also having contract in Gujarat which will continue for 2 years. as such he has no business establishment in Gujarat. he has no office premises in Gujarat. is it necessary for him to take registration in Gujarat. or he can issue bill for IGST. regards

ANIL SHARMA: Dear Sir, If a company has single PAN No and different places of business in same state and same city with different category of product manufacturing with same tin no and PAN No now in VAT & Excise different returns are filed, both units are maintaining different stocks and different accounting.What will be consequences under the GST Migration.

Srividya: Dear sir How can a service provider get registered in different states if he does not have offices in those states ? In other words -What will be the GST registration address if service is provided at the premises of the customer, if sub contractors are also employed for this. Regards

Neeru Sharma: I am an artisan and no have a proprietorship company in the name of Ladli Creations, it's a small micro industry, making hand made Handicraft items from waste clothes,beads, artificial jwellery and crochet Garments from cotten thread.etc. All these items are made by will get women at their homes. What shall be the catagery of my products? What shall be the rates of GST? What shall be the HSN code for my company? Kindly send me the detailed reply, immediately. Thanks. Neeru Sharma

SACHIN AGGARWAL: Dear Neeru, You are running a business of Handicraft items made of waste material. Rate of GST rate will be 5% for cotton items, 12% for clothes made of synthetic type of clothes and 18% for artificial jewelery For further query please feel free to contact 9 7 1 6 6 9 9 0 0 1 Regards CA Sachin Aggarwal

Satya: Hi, kelvin, The State wise registration must, when you have your office in another state, then only another state registration required.

UMESH VAINDIL: Dear sir, I am business in transport (Under Goods Transport AgenctI in Delhi, my branches also in Karnataka, Kerala and Tamilnadu, so please confirm regarding Registration state wise or Single registration in Delhi. Umesh Vaindil

debesh chandra Manna: Our company is working in 3 States. We have taken registration number in these 3 States. In Tally's GST Category , the only option to make entry is loccal GSTN Registration . How we could input GST of other two Places? and in accounts entry , should we have to send Return in different 3 States

MJ Paul: Hi, I have office at Hyderabad and taken GST, now I want to open offices at Delhi & Bangalore. How to apply GSTIN for DELHI & KARNATAKA States with same PAN No. Also can I do separate billing for each state with separate Bank accounts. Pls advise. Thanking You.

Anjali: We have Goods transport Agencey of , sir i registred in maharashtra but same business is also in madhya pradhesh , how can we registrate GST in other state.

Niral Dave: We are electrical contractors putting up solar plants for our clients. We provide long term services (erection, testing contractors) in various states. Do we have to necessarily register in each state that we are giving these long term service ? Can we not bill to these clients for our services under IGST from our base state Gujarat ? We are made to understand that since it is not an "on call" service, it is necessary to get your self registered in each state where you have these long time duration contracts to be safe and avoid GST liability from the state at a later date. regards Niral Dave

Shahabuddin: , We are contractors putting up solar plants for our clients. We provide long term services (erection, testing contractors) in various states. Do we have to necessarily register in each state that we are giving these long term service ? Can we not bill to these clients for our services under IGST from our base state Gujarat ? We are made to understand that since it is not an "on call" service, it is necessary to get your self registered in each state where you have these long time duration contracts to be safe and avoid GST liability from the state at a later date.

Kochunarayanan Kavil : one nation - one market - one tax. we should have only GST = (1) SGST (2) CGST (3) IGST. If seller or service provider and the receiver of goods or service are in one and the same state, SGST+CGST will be applicable. If the giver and the receiver are in different states - IGST will be applicable. Accordingly only three returns have to be filed quarterly/half yearly or yearly as the case may be. Only one gst registration in any one state in India must be the requirement for doing any business in India based on one nation, one market and one tax. This will be the simplest form of GST. This will be easy to understand and operate.

Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers