Goods and Services Tax – Started By: – GOPAL CHOWDHURY – Dated:- 8-11-2017 Last Replied Date:- 9-11-2017 – We have taken registration under GST indicating head office as principal place of business not the factory, but we have bond in the factory address and now we want to take LUT under head office address by surrendering the Bond.we want to know is what we have done showing head office as a principal place of business and doing despatch of goods from factory is correct or any amendment required.Experts kindly let me know with relevant provisions under GST. – Reply By MARIAPPAN GOVINDARAJAN – The Reply = If the factory is within the State you may add the factory as the additional place of supply in your registration certificate. – Reply B
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tificate is required. As per law there is provision for change/amendment in application for registraion already filed. Whether that provision has been activated or not I am not aware. – Reply By GOPAL CHOWDHURY – The Reply = Dear Sir, As provided under section 22 to 30 of the CGST Act, 2017 which is related to the registration under GST, no where it is mentioned to consider factory as a principal place of business and Head office as additional place of business. If a manufacturer has 7 factories under a single registration, how he can take LUT under such circumstances. kindly let me know. – Reply By MARIAPPAN GOVINDARAJAN – The Reply = The principal place of business may be the registered office. In our case(BSNL) registration for Tamil Nad
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experts opinions – Reply By GOPAL CHOWDHURY – The Reply = Dear All, I have seen all your views, still the question left, is there any provision to consider factory as a principal place of business as all the despatches were done from factory it should be consider as a principal place of business, but no such provision is there under section 22 to 30 of the CGST Act, to consider factory or head office as a principal place of business. If a company has 7 factories under single registration how he can avail LUT/Bond for export in such a case from any of the one factory. let me know. – Reply By KASTURI SETHI – The Reply = I am talking logically now. It is a matter of common knowledge that a factory should be declared principal place of business
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