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)
Quick Summary
A taxpayer registered under the GST composition scheme is asking if they can obtain a separate registration under the regular scheme for a petrol pump using the same PAN. The consensus is that this is not permitted under the CGST Act. A registered person cannot hold both a composition and a regular scheme registration simultaneously under the same PAN; all registrations must be of the same type.
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.)