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Composition scheme

28 June 2019

i do run petrol pump n i am in regular scheme. i want to do another registration under compositon scheme as a manufacturer for brick. under same pan can i do registration n opt for composition?

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4 Replies

pritesh (CA Final student) (7101 Points)
Replied 28 June 2019

No you have to take all same type of registration in same pan number

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Lalit Pandey (Indian Business Researcher) (313 Points)
Replied 28 June 2019

as per sec 25(1) of CGST 2017, your may apply under same pan for different type of registeration under GST, but for same state only like Delhi PAN valid for Delhi, Mumbai PAN valid for Mumbai.

Jigneshkumar Patel (GST Advisor) (161 Points)
Replied 28 June 2019

Section 25(2) of CGST Act allow to take separate registration for multiple places of business within a State or a Union territory.

Rule 11(b) of Central Goods and Services Tax Rules, 2017,:- If person is making payment of tax under section 9 (Normal tax payer) then such person shall not pay tax under section 10 (Composition) for any of his place of business.

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Siddaraju S Krishnappa (GST Expert) (190 Points)
Replied 28 June 2019

As per Rule 11(b) of CGST Rule 2017

One of the conditions is - separate registration shall be granted in respect of each such place of business if

“Such person shall not pay tax under section 10 for any of his places of business if he is paying tax under section 9 for any other place of business”

Which means – you can opt any one option for all the registration (either composition or regular for both) under same state

In your case – when you already have registration under regular taxpayer, you cannot opt registration under composition in same state under same PAN