Page 17 - Chapter 9 Registration

Section 25(2):- State-wise registration

CCP 09.06.17.00
SAM Ltd. has two manufacturing units located in Maharashtra. Unit located in Nashik is engaged in
manufacture of fabrics and another unit located in Nagpur is engaged in manufacture of textiles.
Can separate registration be granted for its two units though located in same state? Explain.

Answer:-
Yes, separate registration can be granted for two units under same PAN located in same state.
Legal Provision:-
Ü As per section 25(2) of CGST Act read with rule 11 of CGST Rules, a person having multiple places of

business within a State or a Union territory can be granted separate registration in respect of each of its
place of business subject to the following conditions:-
Ø Such person has more than one place of business as defined section 2(85),
Ø Such person shall not pay tax under section 10 for any of his places of business if he is paying tax

under section 9 for any other place of business, and
Ø GST is to be paid on supply made between these separately registered places of business of such
person & tax invoice/bill of supply shall be issued for such supply.
Ü Separate registration application is to be filed for each place of business in Form GST REG-01.

Discussion & Conclusion:-
Ü In given case, if SAM Ltd., satisfies all the above conditions, separate registration can be granted to it
even though the two units are located in same state.

Section 25(3):- Voluntary registration
CCP 09.06.18.00
MN & Co, an unregistered supplier, wants to claim input tax credit and collect tax. Can it do so?
Answer:-

Ü No, LMN & Co. cannot claim input tax credit and collect tax.
Ü A person without GST registration can neither collect GST from him customer nor can claim any input
tax credit of GST paid by him.
Ü However, if LMN & Co. nevertheless wants to claim input tax credit and collect tax, it can apply for

voluntary registration under section 25(3) of CGST Act, 2017.

Section 25(6)/(7):- PAN is must for obtaining registration

CCP 09.06.19.00
In order to be eligible for grant of registration, a person must have a Permanent Account Number
issued under the Income- tax Act, 1961. State exceptions to it.
Answer:-
Ü A Permanent Account Number (PAN) is mandatory to be eligible for grant of registration.

Ü One exception to this is a non-resident taxable person (NRTP):-
Ø A NRTP may be granted registration based on other prescribed documents instead of PAN.
Ø He has to submit a self-attested copy of his valid passport along with the application signed by his
authorized signatory who is an Indian Resident having valid PAN and application will be submitted in

a different prescribed form [Section 25(6) & (7) of CGST Act].

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