- GST registration is required for each branch operating in different states in India.
- Each branch must have its own GSTIN from the state where it operates.
- A business can have one GST number per state for its operations.
- Separate GST registration is mandatory for each state or Union Territory where taxable goods or services are sold.
- The first two digits of the GSTIN indicate the state of registration.
- The PAN of the entity remains the same across different states.
- The Authority for Advance Ruling (AAR) ruled that separate GST registration is not needed for branches in different states.
- A single GST registration is sufficient even if godowns are in different states.
- The company can import goods at various ports and store them in different states under a single GSTIN from Maharashtra.
- The company can raise invoices from its head office in Mumbai for goods received at various ports.
Source: vakilsearch.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
