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CA Intermediate · Taxation · Registration

Kiran Pvt Ltd has its head office in Hyderabad (Telangana) and a branch in Chennai (Tamil Nadu), both making taxable supplies in their states. Kiran has a PAN-based registration in Telangana and wants to know the registration position of the Chennai branch. Also, Kiran has a separate business vertical dealing in software in Hyderabad. Under the CGST Act, 2017, which is correct?

Kiran needs a separate registration in Tamil Nadu because GST registration is state-wise for each PAN. Within Telangana, it may also obtain a separate registration for the software vertical as a business vertical, subject to the prescribed conditions.

  1. AOne registration for the whole of India, covering both states, is sufficient
  2. BSeparate registration is required in Tamil Nadu, and the Hyderabad vertical may take a separate registration in Telangana as a business vertical if it meets the conditionsCorrect
  3. CThe Chennai branch can use the Telangana GSTIN, but the vertical must not register separately
  4. DThe Chennai branch needs no registration if the head office pays tax

Explanation

Registration is state-wise, so supplies from Tamil Nadu require a separate registration there under the same PAN. A person with multiple business verticals in a state may take a separate registration for each vertical, subject to the prescribed conditions. A single all-India registration does not exist.

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