Question ID : 24210

multiple regn withing same state

A CA firm is have 3 branches in same city. These are handled by different partners. Each branch income and expenses is taken care by the partner in charge of that branch. Profit is not shared. Is separate GST regn possible for each branch separately in the same city? I know that if we have single regn then multiple returns can be avoided. But in our case we prefer separate regn. Again is it possible, since each branch risks, returns and profit sharing different.

Answer ID : 57475

one question is arising in mind why operating partnership firm instead of prop firm

Answer ID : 57479

Separate registration can be obtained provided it should be business vertical. Separate GST registration can also be obtained for branches within a state for businesses having multiple business verticals. For GST registration to be issued for branches within a State, the following conditions must be satisfied Have more than one business vertical. Business vertical means a distinguishable component of an enterprise that is engaged in the supply of individual goods or services or a group of related goods or services which are subject to risks and returns that are different from those of the other business verticals. The business must not be registered to pay tax under the GST Composition Scheme. All separately registered business verticals must pay tax on supply of goods or services to another registered business vertical of the same business and issue a tax invoice for such supply.

Answer ID : 57481

Yes each is a business vertical and can get seperate registration

Answer ID : 57485

Yes, you can take separate registration.

Answer ID : 58529

As you said, risk and returns are difference in all three cases, these can very well be said to be difference business vertical and is edible for separate registration as per proviso to sec. 25(2).

Answer ID : 76512

Multiple registration against same PAN in same state is allowed only in case there is separate nature of business. Since in this case nature of business is same, so single registration to be taken for all branches in same state.

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