GST Registration

Save Share

This query is : Resolved

Quick Summary

This discussion clarifies the correct procedure for a sole proprietor with two firms to obtain GST registration. It confirms that a single GST registration within a state for multiple businesses under one proprietorship is permissible according to Section 25(2) of the GST Act. Furthermore, it highlights Notification No. 03/2019, which allows for separate registrations for each place of business under specific conditions.

MAKARAND DAMLE

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.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now