Amendement in GST Registration
Query (Issue) Started By: – Shreyansh Agrawal Dated:- 8-11-2018 Last Reply Date:- 12-11-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Sir\/ Madam,
\nWe 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???
\nReply By KASTURI SETHI:
\nThe Reply:
\nPl. go through this:-
\nSECTION 28. Amendment of registration. – (1) Every registered person and a person to w<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n iving the person an opportunity of being heard. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ch 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 supply. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Amendement in GST Registration Query (Issue) Started By: – Shreyansh Agrawal Dated:- 8-11-2018 Last Reply Date:- 12-11-2018 Goods and Services Tax – GSTGot 4 RepliesGSTDear 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 … Continue reading “Amendement in GST Registration”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-14887","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14887","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14887"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14887\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14887"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14887"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14887"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n(3) Any rejection or approval 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.
\nReply By DR.MARIAPPAN GOVINDARAJAN:
\nThe Reply:
\nIn my view registration cannot be amended since the second business is separate from the erstwhile business.
\nReply By KASTURI SETHI:
\nThe Reply:
\nThere 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.
\nRULE 11. Separate registration<\/p>\n
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\nExplanation. – 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.
\n(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.
\n(3) The provisions of rule 9 and rule 10 relating to the<\/p>\n
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