GST Additional Place of Business
Starting from Rs. 499/-
Apob services , additional place of business services is that the place of business where taxpayer carries out business related activities within the state, additionally to the principal place of business. In any legal system , registration is that the most fundamental requirement for identification of tax payers ensuring tax compliance within the economy.
Overview
Additional place of business services provides registration of any business entity under the gst law implies obtaining a singular number from the concerned tax authorities for the aim of collecting tax on behalf of the govt and to avail input decrease for the taxes on his inward supplies. Without registration, an individual can neither collect tax from his customers nor claim any input decrease of tax paid by him. A given pan based legal entity would have one gstin per state, meaning a business entity having its branches in multiple states will need to take separate state wise registration for the branches in several states.
But within a state, an entity with different branches would have single registration wherein it can declare one place as principal place of business and other branches as additional place of business. However, a business entity having separate business verticals (as defined in section 2 (18) of the cgst act, 2017) during a state may obtain separate registration for every of its business verticals.
GST registration for extra branches & business services
In additional place of business services , consistent with the cgst act, suppliers of taxable goods and services are required to be registered under gst within the state or union territory, from where the taxable supply of products or services is formed . Further, additional place of business services provisions are provided within the gst act for obtaining gst registration for branches.
Gst registration should be obtained by a taxable person under gst in each of the state or union territory, from where the taxable supply of products or services is formed .
The first two numbers in gstin are tied to the state of registration. Hence, if a business is working in two different states, then the primary two numbers of the gstin would change, while the pan of the entity would remain an equivalent . Also, just in case of quite 1 gst registration within a state, the entity code would also change.
Gst registration for branches within (apob)
Gst registration also can 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 subsequent conditions must be satisfied:
Have quite one business vertical. “business vertical” means a distinguishable component of an enterprise that’s engaged within the supply of individual goods or services or a gaggle of related goods or services which are subject to risks and returns that are different from those of the opposite 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 products or services to a different registered business vertical of an equivalent business and issue a tax invoice for such supplies.
Additional place of business services is best understood by example, if abc company has business transaction of products or services in kerala, andhra and tamil nadu , the corporate has got to take registration of gst altogether the three states. A separate gst license number has got to be obtained in each state, although the pan is same.
GST Registration Documents Checklist
| Category of persons | Documents required for GST registration |
|---|---|
| Sole proprietor / Individual | PAN card of the owner Aadhar card of the owner Photograph of the owner (in JPEG format, maximum size – 100 KB) Bank account details* Address proof** |
| Partnership firm (including LLP) | PAN card of all partners (including managing partner and authorized signatory) Copy of partnership deed Photograph of all partners and authorised signatories (in JPEG format, maximum size – 100 KB) Address proof of partners (Passport, driving license, Voters identity card, Aadhar card etc.) Aadhar card of authorised signatory Proof of appointment of authorized signatory In the case of LLP, registration certificate / Board resolution of LLP Bank account details* Address proof of principal place of business** |
| HUF | PAN card of HUF PAN card and Aadhar card of Karta Photograph of the owner (in JPEG format, maximum size – 100 KB) Bank account details* Address proof of principal place of business** |
| Company (Public and Private) (Indian and foreign) | PAN card of Company Certificate of incorporation given by Ministry of Corporate Affairs Memorandum of Association / Articles of Association PAN card and Aadhar card of authorized signatory. The authorised signatory must be an Indian even in case of foreign companies/branch registration PAN card and address proof of all directors of the Company Photograph of all directors and authorised signatory (in JPEG format, maximum size – 100 KB) Board resolution appointing authorised signatory / Any other proof of appointment of authorised signatory (in JPEG format / PDF format, maximum size – 100 KB) Bank account details* Address proof of principal place of business** |
*Bank account details: For bank account details, a copy of cancelled cheque or extract of passbook/bank statement (containing the first and last page) must be uploaded. (in JPEG format / PDF format, maximum size – 100 KB) **Address proof: Upload any one of the following documents:
- Property tax receipt
- Municipal Khata copy
- Electricity bill copy
- Ownership deed/document (in the case of owned property)
- Lease / rent agreement (in case of leased / rented property) – To be submitted along with (1), (2) or (3)
- Consent letter / NOC from the owner (in case of consent arrangement or shared property) – To be submitted along with (1), (2) or (3)
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