Rule 11 of CGST Rules - Separate registration for multiple business verticals within a State or a Union territory

Rule 11 of CGST Rules - Separate registration for multiple business verticals within a State or a Union territory

(updated as on 15.11.2017)

(1) Any person having multiple business verticals within a State or a Unionterritory, requiring a separate registration for any of its business verticals under subsection(2) of section 25 shall be granted separate registration in respect of each of theverticals subject to the following conditions, namely:-

(a) such person has more than one business vertical as defined in clause (18) ofsection 2;

(b) the business vertical of a taxable person shall not be granted registration topay tax under section 10 if any one of the other business verticals of the same person ispaying tax under section 9;

(c) all separately registered business verticals of such person shall pay tax underthe Act on supply of goods or services or both made to another registered businessvertical 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 businessvertical of a registered person that has been granted a separate registration becomesineligible to pay tax under section 10, all other business verticals of the said person shallbecome ineligible to pay tax under the said section. (2) A registered person eligible to obtain separate registration for business verticals maysubmit 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 ofregistration shall, mutatis mutandis, apply to an application submitted under this rule.

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CHAPTER III

REGISTRATION

Chapter IIIof CGST Rules, 2017 consists of nineteen rules relating toREGISTRATIONRULES under the GST regime. All this rules are available for your ready reference. Rule 8 :Application for registration Rule 9 :Verification of the application and approval Rule 10 :Issue of registration certificate Rule 11 :Separate registration for multiple business verticals within a State or a Union territory Rule 12 :Grant of registration to persons required to deduct tax at source or to collect tax atsource Rule 13 :Grant of registration to non-resident taxable person Rule 14 :Grant of registration to a person supplying online information and database accessor retrieval services from a place outside India to anon-taxable online recipient Rule 15 :Extension in period of operation by casual taxable person and non-resident taxableperson Rule 16 : Suo moto registration Rule 17 :Assignment of Unique Identity Number to certain special entities Rule 18 :Display of registration certificate and Goods and Services Tax IdentificationNumber on the name board Rule 19 :Amendment of registration Rule 20 :Application for cancellation of registration Rule 21 :Registration to be cancelled in certain cases Rule 22 :Cancellation of registration Rule 23 :Revocation of cancellation of registration Rule 24 :Migration of persons registered under the existing law Rule 25 :Physical verification of business premises in certain cases Rule 26 :Method of authentication

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