Question 1

Do I need GST registration in every state I supply to, or does one registration at the head office suffice?

Accepted Answer

The Andaman and Nicobar Islands has no State GST Act of its own because it has no legislature. The state-side half of GST is levied here as UNION TERRITORY TAX under a central Act, not as SGST. That is the divergence, and it changes which tax head appears on an invoice. Fee basis: no union-territory-specific GST registration charge; registration is made on the central GST portal Statute: Union Territory Goods and Services Tax Act, 2017 - section 1(2) extends it to the Andaman and Nicobar Islands by name UPGRADED FROM UNAVAILABLE TO VERIFIED, on the statute rather than on an administration page. Section 1(2) of the Union Territory Goods and Services Tax Act, 2017 was read on taxinformation.cbic.gov.in, the Central Board of Indirect Taxes and Customs' own tax repository - a.gov.in host - and names the Andaman and Nicobar Islands expressly. THE POINT OF PRACTICAL SUBSTANCE: a supply within this union territory attracts CGST plus UTGST, not CGST plus SGST, and there is no local State GST Act to consult for a divergence - the rate and procedural framework are the central ones.

Question 2

Professional Tax Registration — Maharashtra

Accepted Answer

Every employer paying salary/wages above the exempt slab must register (PTRC) and deduct/remit profession tax; persons in a profession/trade above the exempt slab must enrol (PTEC). Threshold: Employers with employees earning above the exempt monthly salary slab must hold a PTRC and deduct and remit; the employer also enrols in its own right (PTEC) under Schedule I entry 10, graded by head-count. Fee basis: no separate fee for PTRC registration or PTEC enrolment beyond the tax itself. The employer's own annual PTEC liability is set by Schedule I entry 10(1), graded by head-count and by whether the establishment sits in an area to which the Bombay Shops and Establishments Act, 1948 applied Slabs: Employer PTEC, establishment inside a Bombay Shops & Establishments Act area: no employee employed — INR 1000; Employer PTEC, establishment inside a Bombay Shops & Establishments Act area: not exceeding two employees — INR 2000; Employer PTEC, establishment inside a Bombay Shops & Establishments Act area: more than two employees — INR 2500; Employer PTEC, establishment outside a Bombay Shops & Establishments Act area: no employee employed — INR 500; Employer PTEC, establishment outside a Bombay Shops & Establishments Act area: not exceeding two employees — INR 1000; Employer PTEC, establishment outside a Bombay Shops & Establishments Act area: more than two employees — INR 2500; Occupiers of factories as defined in the Factories Act, 1948 not covered by entry 8 — INR 2500; Directors (other than government nominees) of companies registered under the Companies Act, excluding directors of companies whose registered offices are outside Maharashtra and who do not reside in Maharashtra — INR 2500; Legal, medical, technical and professional consultants (architects, engineers, tax consultants, chartered accountants, actuaries, management consultants) — INR 2500 Statute: Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 The employer's own enrolment amounts (Schedule I entry 10) were read directly off the department's PT Rate Schedule PDF on mahagst.gov.in. The schedule prescribes no fee for obtaining the PTRC or PTEC itself; the amounts above are the annual tax, not a registration charge. Further entries for dealers, transport-permit holders, liquor vendors, coaching classes and others run from Rs 750 to Rs 2,500 per annum and are not all reproduced here.

Question 3

Professional Tax Registration — Meghalaya

Accepted Answer

Every employer (other than an officer of a Government entity) liable to pay tax under section 3 must obtain a certificate of registration; every other liable person must obtain a certificate of enrolment. Both obligations were newly inserted as section 3A by Meghalaya Act No. 15 of 2022. Threshold: Every employer liable to pay tax under section 3 must apply for registration WITHIN NINETY DAYS of becoming liable; the assessing authority must grant the certificate within thirty days of receiving a complete application. An applicant with establishments in both State Government and Autonomous District Council jurisdictions must apply separately to each authority. Fee basis: no registration or enrolment fee is prescribed in the Act or the 2022 Amendment Rules as read; the Act prescribes interest and penalties instead Deadline: Registration application within ninety days of becoming liable (section 3A(4)(a)); certificate granted within thirty days (section 3A(4)(c)). A registered person who fails to pay tax on or before the last day of the month following the quarter pays interest at 12 per cent per annum for the period of default, with no interest if at least 90 per cent of the tax payable was paid by the due date (section 12(5)). Statute: The Meghalaya Professions, Trades, Callings and Employments Taxation Act (Assam Act VI of 1947 as adapted and amended by Meghalaya), as amended by the Meghalaya Professions, Trades, Callings and Employments Taxation (Amendment) Act, 2022 (Meghalaya Act No. 15 of 2022) The Gazette of Meghalaya Extraordinary No. 166 of 27 September 2022, Part IV, carrying Meghalaya Act No. 15 of 2022 (assented 23 September 2022), was read in full from the department's own server at meggst.gov.in, and the Meghalaya Trades, Callings and Employment (Amendment) Rules 2022 notification No. ERTS (T) 122/2021/Pt I/33 dated 18 January 2023 was read in full on meghalaya.gov.in. Registration is in Form IA with an annexed Form Ia listing each proprietor, partner, director and employee with designation, estimated gross annual income and estimated annual tax. Evasion penalty was changed by section 6 of the 2022 Act from a Rs 500 fine plus imprisonment to a fine of FOUR TIMES the tax sought to be evaded. NOTE the jurisdictional split that matters in Meghalaya: professional tax is collected by the Autonomous District Councils in their own areas, not by the State, so an employer with places of work on both sides files twice. No registration fee is prescribed anywhere in the Act or Rules read, so none is asserted.

Do I need GST registration in every state I supply to, or does one registration at the head office suffice?

Indirect tax — state specifics — Andaman and Nicobar Islands

Professional Tax Registration — Maharashtra

Professional Tax Registration — Meghalaya

Indirect tax — state specifics — Uttar Pradesh

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