Registration

No.

All the registrations obtained under a single PAN are mandated to opt for payment under the composition scheme.

Proviso to Sec. 10(2) of CGST Act, “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.”