GST Registration

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This discussion clarifies the correct procedure for a sole proprietor with two firms to obtain GST registration. It confirms that a single GST registration within a state for multiple businesses under one proprietorship is permissible according to Section 25(2) of the GST Act. Furthermore, it highlights Notification No. 03/2019, which allows for separate registrations for each place of business under specific conditions.

MAKARAND DAMLE

MAKARAND DAMLE (Querist)

05 June 2020 Assessee is a sole proprietor of two firms and he has taken gst registration for both firms under one registration.

The registration certificate GST Reg - 06 mentions both firms

whether above procedure of taking one gst registration for two firms under one proprietorship is correct ?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

05 June 2020 Yes it's right taking one registration within the state.

Murtaza I Bhagat

Murtaza I Bhagat (Expert)

07 June 2020 Yes as per sec. 25(2) for a single registration in a state or union territory.
However as per Notification No. 03/2019 C.T dt. 29th Jan'2019, any person having multiple places of business in a state or UT may be granted a separate registration for each such place of business subject to such conditions prescribed in rule 11.

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