Composition tax payer

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Respected sir,
one taxpayer is registered in composition scheme under GST.
my question is now he can take another GST registration in regular scheme for petrol pump?
with same PAN.
Thanks.
Replies (3)

Cannot register under regular scheme using the same PAN.

Which item ( petrol) coming under gst in ur state. Turnover will be calculated at cumulative in all india deals.so, u may changed to regular in same pan.
No you cannot .
As per the proviso under sub section 2 of section 10 of CGST Act , under same PAN the registered person is not eligible to obtain one Registration in composition & other in regular.
(All the registration must be in regular or in composition.)


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