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CA Intermediate · Taxation · Registration

Meera Textiles of Surat, a registered person, has a Surat principal place of business and wants to open a godown in Vadodara, Gujarat, from which it will make supplies. It already holds a GSTIN for Surat. What is the correct registration position for the Vadodara godown?

Meera Textiles can show the Vadodara godown as an additional place of business in its existing Gujarat registration through an amendment. Registration is State-wise under one PAN, and multiple places of business within the same State do not need separate registrations.

  1. AIt needs a separate GSTIN because every place of business must have a different PAN
  2. BIt may be shown as an additional place of business in the existing Gujarat registration by amendment, and a separate registration is not compulsoryCorrect
  3. CIt must obtain registration in Vadodara only if turnover there exceeds Rs 40 lakh
  4. DIt must cancel the Surat registration and register afresh at Vadodara

Explanation

A person with several places of business in the same State may add them as additional places of business in the single State registration, with an amendment. Separate registration within a State is optional, only if the business verticals are distinct. Option 3 is wrong as no per-location turnover limit exists.

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