composition scheme

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Can single pan holder (proprietor) have multiple GSTIN one under composition and another Normal Taxpayer GSTIN ?
Replies (2)
composition scheme is applicable as pan based, Registered person cannot opt for regular tax and composition tax at the same time.

section 10

Provided that where more than one registered persons are having the same Permanent Account Number [issued under the Income-tax Act, 1961], the registered person shall not be eligible to opt for the scheme under sub-section [1] unless all such registered persons opt to pay tax under that sub-section.
no not possible


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