APOB services , Additional Place of business services is the place of business where taxpayer carries out business related activities within the State, in addition to the Principal Place of Business. In any tax system, registration is the most fundamental requirement for identification of tax payers ensuring tax compliance in the economy. Additional Place of business services provides registration of any business entity under the GST Law implies obtaining a unique number from the concerned tax authorities for the purpose of collecting tax on behalf of the government and to avail Input Tax Credit for the taxes on his inward supplies. Without registration, a person can neither collect tax from his customers nor claim any input Tax Credit of tax paid by him. A given PAN based legal entity would have one GSTIN per State, that means a business entity having its branches in multiple States will have to take separate State wise registration for the branches in different 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) in a state may obtain separate registration for each of its business verticals. Additional Place of business services is best understood by example, if ABC company has business transaction of goods or services in Kerala, Andhra and Tamil Nadu, the company has to take registration of GST in all the three states. A separate GST registration number has to be obtained in each state, although the PAN is same.
In Additional Place of business services , According to the CGST Act, suppliers of taxable goods and services are required to be registered under GST in the State or Union territory, from where the taxable supply of goods or services is made. Further, Additional Place of business services provisions have been provided in 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 goods or services is made.
The first two numbers in GSTIN are tied to the state of registration. Hence, if a business is operating in two different states, then the first two numbers of the GSTIN would change, while the PAN of the entity would remain the same. Also, in case of more than 1 GST registration within a state, the entity code would also change.
GST registration can also 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 following conditions must be satisfied:
Have more than one business vertical. “Business vertical” means a distinguishable component of an enterprise that is engaged in the supply of individual goods or services or a group of related goods or services which are subject to risks and returns that are different from those of the other 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 goods or services to another registered business vertical of the same business and issue a tax invoice for such supplies.