{"id":8596,"date":"2017-11-08T10:41:03","date_gmt":"2017-11-08T05:11:03","guid":{"rendered":""},"modified":"2017-11-08T10:41:03","modified_gmt":"2017-11-08T05:11:03","slug":"registration","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=8596","title":{"rendered":"Registration"},"content":{"rendered":"<p>Registration<br \/> Query (Issue) Started By: &#8211; GOPAL CHOWDHURY Dated:- 8-11-2017 Last Reply Date:- 9-11-2017 Goods and Services Tax &#8211; GST<br \/>Got 12 Replies<br \/>GST<br \/>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.<br \/>\nwe 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.<br \/>\nExperts kindly let me know with relevant provisions under GST.<br \/>\nReply By MARIAPPAN GOVINDARAJAN:<br \/>\nThe Reply:<br \/>\nIf the factory is within the State you may add the factory as the additional p<\/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=113016\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>een committed. Amendment in registration application\/certificate 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.<br \/>\nReply By GOPAL CHOWDHURY:<br \/>\nThe Reply:<br \/>\nDear Sir,<br \/>\nAs 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.<br \/>\nIf a manufacturer has 7 factories under a single registration, how he can take LUT under such circumstances.<br \/>\nkindly let me know.<br \/>\nReply By MARIAPPAN GOVINDARAJAN:<br \/>\nThe Reply:<br \/>\nThe principal place of business may be the register<\/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=113016\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>onal place and can despatch goods from there<br \/>\nI expects experts opinions<br \/>\nReply By GOPAL CHOWDHURY:<br \/>\nThe Reply:<br \/>\nDear All,<br \/>\nI 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.<br \/>\nIf 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.<br \/>\nlet me know.<br \/>\nReply By KASTURI SETHI:<br \/>\nThe Reply:<br \/>\nI am talking logically now. It is a matter of common knowledge that a<\/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=113016\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Registration Query (Issue) Started By: &#8211; GOPAL CHOWDHURY Dated:- 8-11-2017 Last Reply Date:- 9-11-2017 Goods and Services Tax &#8211; GSTGot 12 RepliesGSTWe 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 &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=8596\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Registration&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-8596","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8596","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=8596"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8596\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8596"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8596"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8596"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}