Goods and Services Tax

Amendement in GST Registration

Goods and Services Tax – Started By: – Shreyansh Agrawal – Dated:- 8-11-2018 Last Replied Date:- 12-11-2018 – Dear Sir/ Madam,We have only one business which are registered under GST, now we have to open Second business which are totally different from first business but under same pan and also in same state. There are no additional option available to show second business under trade name nor additional option available to show principle place of business. How we can do amendment under existing registration??? – Reply By KASTURI SETHI – The Reply = Pl. go through this:- SECTION 28. Amendment of registration. – (1) Every registered person and a person to whom a Unique Identity Number has been assigned shall inform the proper offi

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oval of amendments under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, shall be deemed to be a rejection or approval under this Act. – Reply By DR.MARIAPPAN GOVINDARAJAN – The Reply = In my view registration cannot be amended since the second business is separate from the erstwhile business. – Reply By KASTURI SETHI – The Reply = There was proposal to change the definition of 'business vertical' for the purpose of single registration in the same State but that change has not been brought. Also see the following rule which supports the views Dr.Govindarajan, Sir. RULE 11. Separate registration for multiple business verticals within a State or a Union territory. – (1)

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de to another registered business vertical of such person and issue a tax invoice for such supply. Explanation. – For the purposes of clause (b), it is hereby clarified that where any business vertical of a registered person that has been granted a separate registration becomes ineligible to pay tax under section 10, all other business verticals of the said person shall become ineligible to pay tax under the said section. (2) A registered person eligible to obtain separate registration for business verticals may submit a separate application in FORM GST REG-01* in respect of each such vertical. (3) The provisions of rule 9 and rule 10 relating to the verification and the grant of registration shall, mutatis mutandis, apply to an a

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