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A partnership firm has got GST registration for its factory at Goa. All sales and purchase take at factory. The principal place of business as per partnership deed and PAN of the firm is at Surat.
Surat office is like admin office where partners and other office staff sit. Generally following are the expenses at Surat Office
1. Office Rent - ( Landlord unregistered, rent below 20 lacs; agreement contains Surat address as office was taken on rent before factory set up and Surat address was not mentioned in earlier Vat registration and also in GST registration)
2. Car Rent – ( car taken on rent for 5 years, car owner not registered under GST; agreement contains Surat address)
3. Office staff salary
4. Conveyance expenses
5. Telephone expenses
6. Office maintenance expenses – office cleaning etc.
7. Staff welfare expenses
GST registration for Surat office has not been obtained.
1. Whether GST registration for Surat office is required? ( keeping in view that there is no gst liability as office rent and car rent are between unregistered persons and the firms does not want to take input credit on telephone expenses)
2. If GST registration is required for Surat Office, can Surat Office pass on credit for RCM paid in Office Rent and Car Rent as Input Service distributor?
3. Even if GST registration is not required for Suart Office, will reverse charge on office rent and car rent applicable considering Goa factory is registered ? ( i.e . if factory is registered and if any transactions take place at Surat office, will Surat Office be deemed to be registered?)
4. If GST registration not required for Suart Office, do we need to mention Surat Office expenses in GST return for Goa Factory?
5. If GST registration required for Surat Office, Rs 5000 daily limit for transactions with unregistered dealer will apply separately for Goa Factory and Surat Office or in totality as firm?
6. If GST registration not required for Surat Office, will Rs 5000 limit apply for Surat Office?
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