My client is already registered with GST for 1st business named ABC. Now can he register newly for his 2nd new business XYZ and opt for composition scheme for XYZ business? Or file revised registration and add his 2nd business as branch to his 1st business.
01 October 2017
If the second business is a separate business vertical, separate registration may be taken, but this is not mandatory unless it has separate legal status & having different PAN. Otherwise, original registration may be amended.