Section – 5: Value Added Tax and Supplementary Duty Act, 2012

Section No. – 5: Registration of central, or branch unit.—

(1) Every person required to be registered for his economic activities shall have only one VAT registration for the central, and all the branch units.

(2) Notwithstanding anything contained in sub-section (1), a branch unit that maintains the records, and keeps the accounts, independently and separately from the central unit, may have a separate VAT registration.

(3) Every branch unit registered separately shall, for the purposes of this Act, be regarded as a separate taxpayer.

(4) Movement of goods or exchange of services from one branch unit to another separately registered branch unit of the said economic activity shall not be treated as supplies and, consequently, there shall arise no output tax liability or input tax credit claim.