Chapter III of CGST Rules,
2017
REGISTRATION
1[RULE 11.
Separate registration for multiple places of business within a State or a
Union territory.- (corresponding section 25)
(1) Any person having multiple places of business within a State or a Union
territory, requiring a separate registration for any such place of business
under sub-section (2) of section 25 shall be granted separate
registration in respect of each such place of business subject to the following
conditions, namely:-
(a) such person has more than one place of business as defined in clause (85) of
section 2;
(b) 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;
(c) all separately registered places of business of such person shall pay tax
under the Act on supply of goods or services or both made to another registered
place of business of such person and issue a tax invoice or a bill of supply, as
the case may be, for such supply.
Explanation. - For the purposes of clause (b), it is hereby clarified
that where any place of business of a registered person that has been granted a
separate registration becomes ineligible to pay tax under section 10, all other
registered places of business of the said person shall become ineligible to pay
tax under the said section.
(2) A registered person opting to obtain separate registration for a place of
business shall submit a separate application in FORM GST REG-01 in
respect of such place of business.
(3) The provisions of rule 9 and
rule 10 relating to the verification and the
grant of registration shall, mutatis mutandis, apply to an application submitted
under this rule".]
[helldod old[RULE 11. Separate registration for multiple business verticals within a State or a Union territory (corresponding section 25)
(1) Any person having multiple business verticals within a State or a Union
territory, requiring a separate registration for any of its business verticals
under subsection(2) of section 25 shall be granted separate registration in
respect of each of the verticals subject to the following conditions, namely:-
(a) such person has more than one business vertical as defined in clause (18) of
section 2;
(b) the business vertical of a taxable person shall not be granted registration
to pay tax under section 10 if any one of the other business verticals of the
same person is paying tax under section 9;
(c) all separately registered business verticals of such person shall pay tax
under the Act on supply of goods or services or both made to another registered
business vertical of such person and issue a tax invoice for such supply.
Explanation.- For the purposes of clause (b), it is hereby clarified that where
any business vertical of a registered person that has been granted a separate
registration becomes ineligible to pay tax under section 10, all other business
verticals of the said person shall become ineligible to pay tax under the said
section.
(2) A registered person eligible to obtain separate registration for business
verticals may submit a separate application in
FORM GST REG-01 in respect of
each such vertical.
(3) The provisions of rule 9 and
rule 10 relating to the verification and the
grant of registration shall, mutatis mutandis, apply to an application submitted
under this rule.] helldod]
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