In order to run any business, the supplier of goods or services or both is generally require in order to obtain GST Registration. When a business is register under Goods and services tax, it is allotted a unique number from the authorize tax authorities. Consequently, this number is useful for the purposes of collecting tax on behalf of the government and to avail Input Tax Credit. Furthermore, without GST Registration, a person can neither collect tax from his customers nor claim any Input Tax Credit of tax paid by him.
What is the nature of GST Registration?
The Goods and Services tax Registration in India is PAN based and State specific. Supplier has to register in each State or Union territory. In addition, this is from where he effects the supply of goods or services or both. This Goods and Services tax (GST) Registration is not tax specific which means that there is a single registration for all the taxes i.e. CGST, SGST/UTGST, IGST and cesses.
Who has to get GST Registration on the basis of Turnover?
GST being a tax on the event of “supply”, every supplier needs to get registered. However, businesses having Annual Aggregate Turnover (AATO) of more than the prescribed limit. In addition, as per their business in the relevant State require to obtain GST Registration.
Special Category States I:
If the business is in the State of Manipur, Mizoram, Nagaland or Tripura, then it require to obtain GST registration, if AATO exceeds
– Rs. 10 Lacs, in case the business is exclusively engaged in supplying “goods”
– Rs. 10 Lacs, in case the business is engaged in providing “services” or “goods+ services”
Also Read: Reverse Charge Mechanism Under GST
Special Category States/Union Territory II:
If the business is in the State/Union Territory of Arunachal Pradesh, Meghalaya, Puducherry, Telangana, Uttarakhand or Sikkim. Furthermore, then it require to obtain GST registration, if AATO exceeds
– Rs. 20 Lacs, in case the business is exclusively engaged in supplying “goods”
– Rs. 20 Lacs, in case the business is engaged in providing “services” or “goods+ services”
Also Read: Various Types Of Supplies Under GST
Normal Category States/Union Territory
If the business in any other State/Union Territory apart from the ones mentioned, i.e. at Ladakh, Jammu & Kashmir, Himachal Pradesh, Punjab, Haryana, Delhi, Uttar Pradesh, Chandigarh, Rajasthan, Madhya Pradesh, Bihar, Jharkhand, West Bengal, Odisha, Chattisgarh, Maharashtra, Goa, Karnataka, Andhra Pradesh, Tamil Nadu, Kerala, Lakshadweep or Andaman & Nicobar Islands, then it require to obtain GST registration, if AATO exceeds
– Rs. 40 Lacs, in case the business is exclusively engaged in supplying “goods”
– Rs. 20 Lacs, in case the business engage in providing “services” or “goods+ services”
To sum it up...
The GST Registration on the basis of State and Annual Aggregate Turnover is to be taken by the suppliers are as follows:
FAQs
Yes, you need to obtain two GST registrations, depending upon the number of offices you have in other States. The Goods and services tax Registration is depend on PAN and State specific. Therefore, a business entity having its branches in multiple States will have to take separate State-wise registration for the branches in different States.
No, you are not require to obtain two GST registrations, since both the business are in the same State and one office is the branch of the other proving same services. However, if you still wish to obtain two separate GST Registrations for your offices, then that may be obtained too from the Department.
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