GST Registration Process

 Separate Registration for multiple places of  business within a State or a Union territory

Any person having multiple business places within a State or a Union territory, requiring a separate registration for any of its business, shall be granted separate registration in respect of each of the business, subject to the following conditions:

Ø  Such person has more than one business with in a state or UT, as defined in the CGST Act;

Ø  No business of a taxable person shall be granted registration to pay tax under composition levy, if any one of the other business of the same person is paying tax under the normal provisions.

Ø  All separately registered business places of such person shall pay tax under the Act on supply of goods or services or both made to another registered place of business of such person and issue a tax invoice or bill of supply, for such supply.

Submission of Application for Registration by Separate Business Verticals

A registered person eligible to obtain separate registration for such place of business may submit a separate application in FORM GST REG-01 in respect of each such place of business.

The provisions relating to verification and grant of registration to such separate place of business shall be the same, as they apply to an application submitted by the taxable person.