Multiple registeration

[VIGNESH]

sir. A dealer already Registered under normal scheme wants to take over a bakery which is under composition scheme, can he apply for a new RC? can he have two GST numbers within same state? (one regular & one composition)

[YAGAY and SUN]

the GST composition scheme limit is based on the turnover of all businesses which are registered with the same PAN, and thus all businesses under the same PAN can either be registered regular dealers or can be composition dealers – not a combination of both.

[KASTURI SETHI]

I support the views of M/s.Yagay And Sun, Sir.

[DR.MARIAPPAN GOVINDARAJAN]

Separate registrations are required.

[KASTURI SETHI]

Registration can be separate in the same PAN but hybrid procedure cannot be adopted. Either both regular or both composition dealers and aggregate turnover will have to be taken care of.

[KASTURI SETHI]

Turnover of both units will be clubbed for computation of threshold exemption limit of Composition Scheme. If you cross that limit, you will not be eligible for Composition Scheme.

[Ganeshan Kalyani]

Yes, one has to opt either composition scheme or pay tax on regular method. There is a condition in the composition scheme that all registrations with same PAN should opt for composition scheme. Which implies that both method cannot be followed.

[Bhavika Chothani]

There can be 36 registrations within the same state and same PAN. But for considering the registration as regular or composite, turnover of all registrations under the same PAN is considered. If the turnover of all registrations is above the threshold then all should be regular and if less than the threshold then all can be composite

[KASTURI SETHI]

I agree with you in toto. Rightly understood and explained.

[KASTURI SETHI]

Reply posted twice. I think one reply was meant for some other similar Issue ID.

AI Summary

GST composition scheme requires all registrations under the same PAN to adopt the same scheme, preventing mixed registration methods.
The composition scheme status applies across all registrations linked to the same PAN: separate registration certificates are possible, but all registrations under that PAN must adopt either the composition scheme or the regular scheme; aggregate turnover of all registrations is combined to determine composition eligibility and if the combined turnover exceeds the threshold, the composition scheme cannot be used.