Separate GSt Registration to be taken for multiple business within same State / Rule-11 of CGST Rules 2017

Rule-11 of CGST Rules 2017

11. Sep­a­rate reg­is­tra­tion for mul­ti­ple busi­ness ver­ti­cals with­in a State or a Union territory.- 

(1) Any per­son hav­ing mul­ti­ple busi­ness ver­ti­cals with­in a State or a Union ter­ri­to­ry, requir­ing a sep­a­rate reg­is­tra­tion for any of its busi­ness ver­ti­cals under sub-section

• of sec­tion 25 shall be grant­ed sep­a­rate reg­is­tra­tion in respect of each of the ver­ti­cals sub­ject to the fol­low­ing con­di­tions, namely:- 
  • such per­son has more than one busi­ness ver­ti­cal as defined in clause (18) of sec­tion 2;
  • the busi­ness ver­ti­cal of a tax­able per­son shall not be grant­ed reg­is­tra­tion to pay tax under sec­tion 10 if any one of the oth­er busi­ness ver­ti­cals of the same per­son is pay­ing tax under sec­tion 9;
  • all sep­a­rate­ly reg­is­tered busi­ness ver­ti­cals of such per­son shall pay tax under the Act on sup­ply of goods or ser­vices or both made to anoth­er reg­is­tered busi­ness ver­ti­cal of such per­son and issue a tax invoice for such

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.

• 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

The pro­vi­sions of rule 9 and rule 10 relat­ing to the ver­i­fi­ca­tion and the grant of reg­is­tra­tion shall, mutatis mutan­dis, apply to an appli­ca­tion sub­mit­ted under this rule.