CA Pratibha Goyal | Jul 5, 2023 |
Separate GST registration not required for each type of business carried on from same place: AAR
The applicant is a registered person under the GST Act and is engaged in the business of manufacturing and reselling of goods and also in providing of services. The applicant intends to carry on business activities from other states too.
The applicant has made this application under sub section (1) of section 97 of the GST Act and the rules made there under raising following questions vide serial number 14 of the application in FORM GST ARA-01: (i) Whether the applicant is required to take separate registration for each type of business i.e. manufacturing/reselling/providing services carried on from same place of business? (ii) Whether the applicant is entitled to get separate registration for each type of business i.e. manufacturing/reselling/providing services carried on from same place of business? (iii) Whether the applicant is required to take separate registration for each state for carrying on said business in such state? (iv) Whether the applicant is compulsorily required to take separate registration for the each state, where execution of contract /job would required to be carried, in case applicant being registered under the WBGST Act, 2017 receives the work/job order from contractees situated within / outside West Bengal and inputs (both goods and services) are procured within West Bengal or state where contract would be executed?
Question: Whether the applicant is required to take separate registration for each type of business i.e. manufacturing /reselling/providing services carried on from same place of business?
Answer: The answer is in negative.
Question: Whether the applicant is entitled to get separate registration for each type of business i.e. manufacturing /reselling/providing services carried on from same place of business?
Answer: As per proviso to sub-section (2) of section 25 of the GST Act, separate registration in a State may be granted to a person who has multiple places of business in that State.
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