FAQ’s

No. Every person will have to get registered separately for each of the State from where he makes taxable supply if he is liable for registration in terms of section 22(1) of the CGST Act.

Yes. As per proviso to Section 25(2) of the CGST Act, a person having multiple business verticals in a State or Union territory may obtain a separate registration for each business vertical, subject to such conditions as may be prescribed.

In terms of Section 25(4) of the CGST Act, 2017, every person who is required to obtain separate registration for every branch located in different state or union territory shall be treated as distinct persons. Accordingly, the supply of goods (stock transfers) to a branch located outside the State would qualify as supply, liable to tax in terms of clause 2 to Schedule I of the CGST Act, 2017. Further, it is important to note that, the supply of goods to a branch/unit located within the same State having separate registration would also be liable to tax since both such units (supplying unit and recipient unit) would qualify as a distinct person in terms of Section 25(4).

Generally, the person affecting taxable supplies is liable to pay taxes. However, the Import of service will be taxable in the hands of the recipient i.e., importer.