i do run petrol pump n i am in regular scheme. i want to do another registration under compositon scheme as a manufacturer for brick. under same pan can i do registration n opt for composition?
Priyokumar Thounaojam (148 Points)
28 June 2019i do run petrol pump n i am in regular scheme. i want to do another registration under compositon scheme as a manufacturer for brick. under same pan can i do registration n opt for composition?
pritesh
(CA Final student)
(7101 Points)
Replied 28 June 2019
Lalit Pandey
(Indian Business Researcher)
(313 Points)
Replied 28 June 2019
Jigneshkumar Patel
(GST Advisor)
(161 Points)
Replied 28 June 2019
Section 25(2) of CGST Act allow to take separate registration for multiple places of business within a State or a Union territory.
Rule 11(b) of Central Goods and Services Tax Rules, 2017,:- If person is making payment of tax under section 9 (Normal tax payer) then such person shall not pay tax under section 10 (Composition) for any of his place of business.
Siddaraju S Krishnappa
(GST Expert)
(190 Points)
Replied 28 June 2019
As per Rule 11(b) of CGST Rule 2017
One of the conditions is - separate registration shall be granted in respect of each such place of business if
“Such person shall not pay tax under section 10 for any of his places of business if he is paying tax under section 9 for any other place of business”
Which means – you can opt any one option for all the registration (either composition or regular for both) under same state
In your case – when you already have registration under regular taxpayer, you cannot opt registration under composition in same state under same PAN
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