Amendement in GST Registration

[Shreyansh Agrawal]

Dear Sir/ Madam,

We have only one business which are registered under GST, now we have to open Second business which are totally different from first business but under same pan and also in same state. There are no additional option available to show second business under trade name nor additional option available to show principle place of business. How we can do amendment under existing registration???

[KASTURI SETHI]

Pl. go through this:-

SECTION 28. Amendment of registration. - (1) Every registered person and a person to whom a Unique Identity Number has been assigned shall inform the proper officer of any changes in the information furnished at the time of registration or subsequent thereto, in such form and manner and within such period as may be prescribed.

(2) The proper officer may, on the basis of information furnished under sub-section (1) or as ascertained by him, approve or reject amendments in the registration particulars in such manner and within such period as may be prescribed :

Provided that approval of the proper officer shall not be required in respect of amendment of such particulars as may be prescribed :

Provided further that the proper officer shall not reject the application for amendment in the registration particulars without giving the person an opportunity of being heard.

(3) Any rejection or approval of amendments under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, shall be deemed to be a rejection or approval under this Act.

[DR.MARIAPPAN GOVINDARAJAN]

In my view registration cannot be amended since the second business is separate from the erstwhile business.

[KASTURI SETHI]

There was proposal to change the definition of 'business vertical' for the purpose of single registration in the same State but that change has not been brought. Also see the following rule which supports the views Dr.Govindarajan, Sir.

RULE 11. Separate registration for multiple business verticals within a State or a Union territory. - (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 sub-section (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.

[YAGAY andSUN]

You can amend/add/delete additional place of business on line in the same GSTIN since you are willing to operate in the same State.

AI Summary

Can a Business Owner Amend GST Registration to Add a Second Business? Conflicting Views on Section 28 Amendments. A business owner inquires about amending their existing GST registration to include a second, distinct business under the same PAN and within the same state. Responses vary: one suggests following Section 28 for amendments, another argues that registration cannot be amended due to the businesses being separate, and a third notes the absence of a change in the 'business vertical' definition. Lastly, a reply advises that additional business locations can be amended online under the same GSTIN if operating within the same state.