Question 16 – Draft-Bills-Reports – Levy of and Exemption from Tax – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 16 – Q 16. Will a taxable person, having multiple registrations, be eligible to opt for composition scheme only for a few of registrations? Ans. All registered persons having the same Permanent Account Number (PAN) have to opt for composition scheme. If one registered person opts for normal scheme, others become ineligible for composition scheme. – Statutory Provisions, Acts,
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