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CA Intermediate · Taxation · Registration

Dhruv Textiles, a registered supplier in Gujarat, wants to open a branch in Rajasthan and make taxable supplies from there. Under GST registration provisions, what must it do?

Dhruv Textiles must obtain a separate registration in Rajasthan. GST registration is State-wise and PAN-based, so a person making taxable supplies from a different State needs a distinct GSTIN for that State; the Gujarat GSTIN cannot be used there.

  1. AUse its Gujarat GSTIN for supplies from Rajasthan
  2. BObtain a separate registration in Rajasthan, since registration is State-wise for each PANCorrect
  3. CRegister in Rajasthan only if turnover there exceeds Rs 40 lakh
  4. DObtain registration only at the Centre, valid across India

Explanation

Registration is required in each State from which taxable supplies are made, linked to the same PAN. A person making taxable supplies from Rajasthan must register there. The threshold exemption does not help a normal taxable person making inter-State supplies or one already registered elsewhere in the sense of the question, and there is no single India-wide registration.

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