Rule 11 CGST Rules 2017
Summary of Rule 11 CGST Rules 2017
( Rule 11 CGST Rules 2017 explains Separate registration for multiple business verticals within a State or a Union territory and is covered in Chapter III – Registration : Inserted by the Central Goods and Services Tax Rules, 2017, w.e.f. 22.06.2017 )
Rule 11 CGST Rules 2017
Separate registration for multiple business verticals within a State or a Union territory
11. (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 subsection (2) of Section 25 shall be granted separate registration in respect of each of the verticals subject to the following conditions, namely:-
(a) such person has more than one business vertical as defined in clause (18) of Section 2;
(b) 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;
(c) 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 supply.
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.
(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.
(3) 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.
Also refer CBIC Website Click here
Related Topic on GST
|GST Acts||Central GST Act and States GST Acts|
|GST Rules||GST Rules|
|GST Forms||GST Forms|
|GST Rates||GST Rates|
|GST Notifications||GST Act Notifications|
|GST Circulars||GST Circulars|
|GST Press Release||GST Press Release|
|GST Books||Best Books on GST in India|
|GST Commentary||Topic wise Commentary on GST Act of India|
|GST You Tube Channel||TaxHeal You Tube Channel|
|GST Online Course||Join GST online Course|
|GST History||GST History and Background Material|
Rule 11 CGST Rules 2017 , Print Rule 11 CGST Rules 2017, Rule 11 of CGST Rules 2017, Latest Rule 11 of CGST Rules 2017, updated Rule 11 of CGST Rules 2017