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Registration under GST, Goods and Services Tax - GST

Issue Id: - 117219
Dated: 14-5-2021
By:- chetan jadhav
Registration under GST

  • Contents

Dear All,

Company A (Private Limited co) has register office (ROC) in Gujrat when it was formed in (2016) with one of the director and shareholder in Gujrat. The main business of company is to undertake works contract/service activity.

In 2018 director/shareholder from Gujrat resigned and person in Maharashtra took the share and became director. Turnover for first 2 years was only ₹ 2 lacs.

Thereafter company obtain GST registration in Maharashtra in 2018 and actual activity commenced. Company is regular in filling its GST return in Maharashtra. In 2020 company applied to ROC to shifts its register office from Gujrat to Maharashtra. This application is still under process.

Point to be noted is -

1. No employee is employed at Gujrat register office.

2. Both the directors/shareholders resides in Maharashtra where GST regn is obtained.

3. All work orders received from customers are in name of Maharashtra office. All the invoices raised by suppliers are on Maharashtra office address. in 2 years, olny one project executed in Gujrat. Other projects ere executed in Maharashtra

4. One can say that, register office is only for name sake and it was register in gujrat for convenience. (coz earlier one of the director was from Gujrat)

My question - is it necessary for company to get itself register in Gujrat ??

According to me, it need not register in Gujrat as sales of services are rendered from Maharashtra and Gujrat is only register office (we can not even call it as fixed establishment)

Thank you.

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Posts / Replies

Showing Replies 1 to 7 of 7 Records

1 Dated: 14-5-2021
By:- Abhishek Jadaun

GST registration needs to taken in the state from business is runing, no mattere where is registered office.


2 Dated: 15-5-2021
By:- chetan jadhav

Thank You, but my query is weather registration required in Gujrat ???


3 Dated: 15-5-2021
By:- KASTURI SETHI

Sh.Chetan Jadhav Ji,

Registration in Gujarat is not required.

I suggest you to go through the definition of 'Registered Office' under Section 12 of the Company Act, 2013.

Registered Office is meant for communication and keeping of records etc. Also see the difference between 'Registered Office' and 'Head Office'. Only those business premises are required to be registered under CGST Act from where supply of goods or services or both is made and not that place where to supply is made.


4 Dated: 16-5-2021
By:- Shilpi Jain

Also in case the turnover is not more than 20 lacs p.a. no registration would be required provided there is no Inter state sale or any transaction mentioned in section 24 I.e. compulsory registration. Also if the turnover is less than 50 lacs the possibility of composition scheme can also be looked into.


5 Dated: 16-5-2021
By:- Shilpi Jain

Also have a look at this article written in 2019

https://hiregange.com/a/note-on-analyzing-whether-vendors-can-be-suggested-to-opt-for-the-new-scheme-for-paying-tax-6-under-gst


6 Dated: 18-5-2021
By:- chetan jadhav

Thank you everyone for prompt reply...


7 Dated: 20-5-2021
By:- Vishesh Goyal

In my opinion, Company is not required to take GST registration in Gujarat.


1

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