{"id":2172,"date":"2017-02-11T15:02:15","date_gmt":"2017-02-11T09:32:15","guid":{"rendered":""},"modified":"2017-02-11T15:02:15","modified_gmt":"2017-02-11T09:32:15","slug":"gst-registration-and-branch-transfer","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=2172","title":{"rendered":"GST REGISTRATION AND BRANCH TRANSFER"},"content":{"rendered":"<p>GST REGISTRATION AND BRANCH TRANSFER<br \/> Query (Issue) Started By: &#8211; HImanshu Singh Dated:- 11-2-2017 Last Reply Date:- 15-2-2017 Goods and Services Tax &#8211; GST<br \/>Got 3 Replies<br \/>GST<br \/>Dear Sir, I have a technical query regarding GST Registration in relation to Government Organisation. A Government organization which is under the Control of Government of India. Head office of that organization is located in New Delhi and Manufacturing, marketing and distribution units are located all over India. Presently transfer of Goods by one unit to another unit not chargeable to VAT\/CST as they are sister units and form &quot;F&quot; is issued against such supply.<br \/>\nHowever, while Migration of all factories to GST an issue came to know that head offic<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/forum\/issue?id=111490\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> under single common PAN or Registration should be taken under separate PAN possessed by each units. Thanking You.<br \/>\nReply By KASTURI SETHI:<br \/>\nThe Reply:<br \/>\nPAN will remain the same.<br \/>\nReply By YAGAY AND SUN:<br \/>\nThe Reply:<br \/>\nFor One State, only one GST Registration number would be provided. Further, it is optional to have a separate Registration Certificate under GST if there is a different Business Vertical. However, PAN shall remain the same.<br \/>\nReply By Ganeshan Kalyani:<br \/>\nThe Reply:<br \/>\nHow you able to obtain separate PAN for branches. A company has one PAN and its branches are also suppose to posses same PAN. If PAN is different then it is not same company, it is different company. The transaction between such entity would be sale\/purchase.<br \/> Discuss<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/forum\/issue?id=111490\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST REGISTRATION AND BRANCH TRANSFER Query (Issue) Started By: &#8211; HImanshu Singh Dated:- 11-2-2017 Last Reply Date:- 15-2-2017 Goods and Services Tax &#8211; GSTGot 3 RepliesGSTDear Sir, I have a technical query regarding GST Registration in relation to Government Organisation. A Government organization which is under the Control of Government of India. Head office of &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=2172\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;GST REGISTRATION AND BRANCH TRANSFER&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-2172","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/2172","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2172"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/2172\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2172"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2172"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2172"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}