India is a developing country with a wide range of sectors experiencing enormous growth domestically and internationally. The current economic climate is quite favourable for the kinds of enterprises to grow and thrive. This is the ideal time for you to begin branch registration under GST law if you intend to expand your business by opening new branches The thorough information in this article will help you know more about GST Registration for State-based branches and GST Registration for Branches in various states.
GST registration is the procedure for a taxpayer to become registered under the Goods and Services Tax (GST). The Goods and Service Tax Identification Number (GSTIN) is supplied once the registration process is completed. The 15-digit GSTIN is issued by the government and is used to establish whether a company is subject to GST or not.
The term “branch” refers to having a physical location for the same company in India. The CGST Act mandates that all providers of taxable goods and services register with the GST in the State or Union territory where the provision of those goods or services occurred. The GST Registration Rules also include provisions for acquiring GST registration for branches.
For companies with numerous business verticals, the applicant needs to submit a separate GST registration application for each branch located inside the state. The entity should meet the requirements listed below in order to file for separate registration for state-based branches:
GST-eligible people should register for GST in each State or Union Territory from which they make a taxable supply of goods or services. For example, two GSTINs would need to be issued for Maharashtra and Delhi if a restaurant operated in both states. The first two digits of a GST number denote the state of registration. Therefore, the first two numbers of the GSTIN will change if a business operated in two separate states, but the entity’s PAN would remain the same. Additionally, the entity code would change if a state has more than one GST certificate.
An effective strategy for business growth is necessary for success in the business world. When you own a business, it is obvious that you are constantly looking for ways to expand. Opening a new branch requires some additional thought as it tends to influence the amount of tax you will pay, the number of documents needed, and the level of personal liability you will start to face.
Suggested Read – Importance of Aadhar Authentication in GST Registration
Compliance Calendar for the Month of August 2025 As we step into August 2025, it’s important for businesses, professionals, and…
LUT Renewal FY 2025-26: GST Exporter's Checklist Introduction If you're an exporter in India, you need to submit a Letter…
Cross-Border Compliance: Global Business Regulations Introduction Taking your business international can open exciting opportunities. But with that growth comes the…
Penalties from Non-Compliance in OPC Annual Filing Introduction An One Person Company (OPC) is a type of business in India…
Comply with FDI Norms During Registration Introduction If you're planning to register a business in India with foreign investment, it's…
USA-Registered LLC Penalties Despite No Activity Introduction Just because your US LLC hasn’t started doing business doesn’t mean you can…
Leave a Comment