GST registration for promoter builder

[Madhavan iyengar]

In case of a promoter and builder who is registered under RERA having a single registration under GST

is there any amendment to the GST rules which states that a promoter and builder has to obtain separate gst registrations for each of the projects

experts please clarify

[Mr Patel]

Project wise not required..

The goods and services tax (GST) regime allows only one registration against a permanent account number (PAN), but firms with multiple business verticals can choose to apply for multiple registration numbers against a corresponding PAN number.

As per Sec -25(1) of CGST Act,2017 Every person who is liable for GST Registration under this Act shall apply for Registration in every such state or union territory in which he is liable for registration.

[Prudhvi Jakkula]

No such amendment requiring separate GST registration for separate projects was made. However in new GST rules which relates to Real estate it was mentioned that separate books of accounts should be maintained for separate projects.

AI Summary

GST registration per PAN: promoter-builders need not obtain project-wise registrations, though separate project accounting is required. The GST regime permits a single registration per PAN while allowing multiple registrations for distinct business verticals and requires registration in each state or union territory where liable; there is no amendment mandating separate GST registrations for each real estate project, although recent rules require separate books of account for separate projects.