Question2:

Please clarify that A single Bond is required for all the branches in a state or separate Bond is Required for each branches in a state. Moreover ,registration is single for all the branches in a state under GST Regime .

Answer:

Section 16(3)(a) of IGST Act, 2017 read with rule 96A of CGST Rules, 2017 provides that a registered person may supply zero rated goods or services or both under bond subject to certain conditions or safeguards. Since all your branches are registered under single registration, only one bond accepted by competent authority in respect of main unit is enough to make zero rated supplies from all additional places of business. Separate bond in respect of different branches is not required. (Reply dt. 03/10/2017)