Separate registration for multiple places of business: enables distinct registrations but bars composition use across registered places. A new rule permits separate registration for multiple places of business within a State, subject to conditions: the person must have more than one place of business; if any place pays tax under the regular scheme others cannot remain on the composition scheme; and supplies between separately registered places must be taxed and invoiced. Applications are required in FORM GST REG-01 and verification and grant provisions of rule 9 and rule 10 apply mutatis mutandis.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Separate registration for multiple places of business: enables distinct registrations but bars composition use across registered places.
A new rule permits separate registration for multiple places of business within a State, subject to conditions: the person must have more than one place of business; if any place pays tax under the regular scheme others cannot remain on the composition scheme; and supplies between separately registered places must be taxed and invoiced. Applications are required in FORM GST REG-01 and verification and grant provisions of rule 9 and rule 10 apply mutatis mutandis.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
