GTA RCM and FCM

CA NAMRATA KAYARWAR (291 Points)

02 May 2024  
A person having 2 GSTIN in same state one with center jurisdiction other in state jurisdiction. In both of the firm transportation service has been provided. However he has filed Annexure V opting for FCM @ 12% in only 1 GSTIN. He want to continue RCM billing in his 2nd firm and FCM @ 12% in 1 firm.

is this legal as per law. please provide notification or circular reference.