composition scheme

No.

Refer Proviso to Sec. 10(2) of CGST Act
"Provided that where more than one registered persons are having the same Permanent Account Number (issued under the Income-tax Act, 1961), the registered person shall not be eligible to opt for the scheme under sub-section (1) unless all such registered persons opt to pay tax under that sub-section."

Not Possible....

As per the Proviso of SECTION 10(2) of the CGST Act 2017, a person who have registered u/s 10(1) of the CGST Act 2017 i.e. COMPOSITION SCHEME, cannot opt for Regular Scheme under same PAN for different Business Vertical or in a different State. He have to opt for Composition Scheme for all his Business Verticals/Branch under same PAN, failing which he cannot opt for Composition Scheme.

EXTRACT FROM THE ACT :

"Provided that where more than one registered persons are having the same Permanent Account Number (issued under the Income-tax Act, 1961), the registered person shall not be eligible to opt for the scheme under sub-section (1) unless all such registered persons opt to pay tax under that sub-section."

Regards.