Go Ad-Free on CAclubindia with Daily Mobile Updates. Subscribe Now!

Composition tax payer

06 July 2021

Respected sir,
one taxpayer is registered in composition scheme under GST.
my question is now he can take another GST registration in regular scheme for petrol pump?
with same PAN.
Thanks.

Reply
Follow
Share

3 Replies

CMA Poornima Madhava (CMA) (13112 Points)
Replied 06 July 2021

Cannot register under regular scheme using the same PAN.

1 Like

Upgrade to CAclubindia Pro. Subscribe Now!

Imthias ahamed Kormath (910 Points)
Replied 06 July 2021

Which item ( petrol) coming under gst in ur state. Turnover will be calculated at cumulative in all india deals.so, u may changed to regular in same pan.

1 Like

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 06 July 2021

No you cannot .
As per the proviso under sub section 2 of section 10 of CGST Act , under same PAN the registered person is not eligible to obtain one Registration in composition & other in regular.
(All the registration must be in regular or in composition.)

2 Like