TaxTMI 
TaxTMI 
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)
Multiple registeration
29 Jul 2020 
9 Replies 
1432 Views Asked by
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. (AI Summary)
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. (AI Summary)