CAN GTA TAKE TWO REGISTRATION IN SAME STATE UNDER SAME PAN . ONE GSTIN FOR FCM 12% AND ANOTHER GSTIN FOR RCM 5%

[krupasindhu khandual]

As per the decision of 20th gst council meeting Notification no 20/2017 a GTA can only opt one option either 5% RCM or 12% with ITC. Provided it has to choose from the beginning of the financial year.

My doubt is can it take two registration one for 5% and other for 12% with ITC in one pan in same state?

If yes, how can we APPORTION the Common ITC on Purchase of Trucks that are used both for RCM and FCM supplies.

AI Summary

GST registration options: separate registrations can permit different tax treatments, requiring proportional ITC apportionment for shared assets.
A GTA may hold separate registrations for distinct places of business and, because each registration is treated as a distinct person, may opt separately for RCM or FCM. Where trucks are shared between registrations, the right to use may fall under Schedule I, and common input tax credit should be apportioned by a fact-specific formula (for example by relative turnover) to allocate credit between the RCM and FCM units.