Separate registration for multiple places of business requires distinct applications and bars mixed tax regimes across those places. Rule 11 requires separate registration for each place of business within a State or Union territory when mandated under section 25(2), subject to conditions: multiple places of business; prohibition on mixing regular and composition tax regimes among places; and obligation for separately registered places to tax supplies between them and issue proper tax documents. Ineligibility for the composition scheme at one place renders all other registered places ineligible. Each separate registration requires a distinct FORM GST REG-01 application and is subject to verification and grant procedures under Rules 9 and 10, applied mutatis mutandis.
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Provisions expressly mentioned in the judgment/order text.
Separate registration for multiple places of business requires distinct applications and bars mixed tax regimes across those places.
Rule 11 requires separate registration for each place of business within a State or Union territory when mandated under section 25(2), subject to conditions: multiple places of business; prohibition on mixing regular and composition tax regimes among places; and obligation for separately registered places to tax supplies between them and issue proper tax documents. Ineligibility for the composition scheme at one place renders all other registered places ineligible. Each separate registration requires a distinct FORM GST REG-01 application and is subject to verification and grant procedures under Rules 9 and 10, applied mutatis mutandis.
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