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TMI BlogCAN GTA TAKE TWO REGISTRATION IN SAME STATE UNDER SAME PAN . ONE GSTIN FOR FCM 12% AND ANOTHER GSTIN FOR RCM 5%X X X X Extracts X X X X X X X X Extracts X X X X ..... CAN GTA TAKE TWO REGISTRATION IN SAME STATE UNDER SAME PAN . ONE GSTIN FOR FCM 12% AND ANOTHER GSTIN FOR RCM 5% X X X X Extracts X X X X X X X X Extracts X X X X ..... rovided it has to choose from the beginning of the financial year. My doubt is can it take two registration one for 5% and other for 12% with ITC in one pan in same state? If yes, how can we APPORTION the Common ITC on Purchase of Trucks that are used both for RCM and FCM supplies. Reply By niranjan gupta: The Reply: Mr. Krupasindhu Khandual, As per law, there is no bar in having two registra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion numbers. Since a person is considered as distinct person in respect of each registration number, he can opt separate options under NN 11/2017-CT (Rate) dated 28.06.2017 - S.No. 9(iii) refers. Now, as per intention, common trucks are proposed to be used for both registrations. To this, i would like to mention that these trucks could be have been accounted for in either of the books and theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore, since both persons are distinct persons and supply of right to use trucks is made without consideration, you have to adhere to the provisions of Schedule I - S.No. 2. As far as valuation is concerned, same may be devised as per formula which ensures that input tax credit availed by unit opting for 12% rate stands appropriated in the ratio of turnover of 5% unit and 12% unit. Disclaimer: Formu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... la need to be devised basis facts of the case. Reply By Ganeshan Kalyani: The Reply: Relevant provision in the GST law regarding separate registration is given below: Sec 25(2) A person seeking registration under this Act shall be granted a single registration in a State or Union territory: Provided that a person having multiple places of business in a State or Union territory may be granted a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... separate registration for each such place of business, subject to such conditions as may be prescribed. Sec 2(85) "place of business" includes-- (a) a place from where the business is ordinarily carried on, and includes a warehouse, a godown or any other place where a taxable person stores his goods, supplies or receives goods or services or both; or (b) a place where a taxable person mainta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ins his books of account; or (c) a place where a taxable person is engaged in business through an agent, by whatever name called; The above provision states that there should be separate place of business to get separate registration. Reply By KASTURI SETHI: The Reply: Sh.Ganeshan Kalyani Ji, I agree with your view. This was also brewing in my mind. Otherwise also there is no logic to obtai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n two separate registration for the purpose of supplying service under RCM as well as FCM. It is just like to opt for a whirlpool when one can sail smoothly in a calm sea. Reply By Ganeshan Kalyani: The Reply: Yes, Sir I agree with you. Reply By KASTURI SETHI: The Reply: Dear Querist, Reply to your query was published in 'Question Answer' form at Page J 213 & J214 of GST Law Times (W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eekly) -(A Centax Publication) in Volume 12 : Part 5 : 31 st May, 2018. Go through questions (b), (c) & (d). These replies are relevant even today. X X X X Extracts X X X X X X X X Extracts X X X X
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