https://www.taxtmi.com/forum/issue?id=111031 Where multiple units in a State share a single PAN and constitute the same taxable person, the draft GST law envisages that single registration will generally suffice; separate registrations are proposed for distinct business activities. The draft leaves unresolved whether inter-unit job-work transfers attract tax, how input tax credit will be allocated, and whether returns and payment obligations will be consolidated or maintained unit-wise, with final treatment dependent on the enacted statute. en-us Mon, 17 Oct 2016 09:42:47 +0530 Thu, 23 Jan 2025 15:56:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111031 Where multiple units in a State share a single PAN and constitute the same taxable person, the draft GST law envisages that single registration will generally suffice; separate registrations are proposed for distinct business activities. The draft leaves unresolved whether inter-unit job-work transfers attract tax, how input tax credit will be allocated, and whether returns and payment obligations will be consolidated or maintained unit-wise, with final treatment dependent on the enacted statute. Discussion-Forum GST Mon, 17 Oct 2016 09:42:47 +0530 https://www.taxtmi.com/forum/issue?id=111031