Question
Person engaged in different business ;
1] scrap business
2] labour supply
3] retail business
he has to take separate registration or not
Answer
Facts of the Case: Whether separate
registration is required for different businesses.
Law Applicable: SECTION 25 OF CGST ACT
(1) Every person who is liable to be registered under section 22 or section 24
shall apply for registration in every such State or Union territory in which he
is so liable within thirty days from the date on which he becomes liable to
registration, in such manner and subject to such conditions as may be
prescribed:
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(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 separate registration for each such place of
business, subject to such conditions as may be prescribed.
Interpretation: Registration in GST is PAN based and state wise as
specified in Section 25 above. Thus If you are conducting all businesses from a
same state then you can take single registration or multiple registration for
each place of business. However, if the place of business is in different states
then it is mandatory to take separate registration.
Conclusion: If the Place of business is in same state then it is optional
to take multiple registration.
However you are advised to take separate registration for each business so that
Books of accounts can be managed separately for each business and accordingly
ITC can also be availed separately. (Reply dt.07/06/2019)