GST Registration

This query is : Resolved

MAKARAND DAMLE (Querist)
Follow

05 June 2020 Assessee is a sole proprietor of two firms and he has taken gst registration for both firms under one registration.

The registration certificate GST Reg - 06 mentions both firms

whether above procedure of taking one gst registration for two firms under one proprietorship is correct ?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
Follow

05 June 2020 Yes it's right taking one registration within the state.

Murtaza I Bhagat

Murtaza I Bhagat (Expert)
Follow

07 June 2020 Yes as per sec. 25(2) for a single registration in a state or union territory.
However as per Notification No. 03/2019 C.T dt. 29th Jan'2019, any person having multiple places of business in a state or UT may be granted a separate registration for each such place of business subject to such conditions prescribed in rule 11.