CGST Rule 11 – [Separate registration for multiple business verticals within a State or a Union territory [CGST Rule Updated 2019]

CGST Rule 11 – [1][Separate registration for multiple business verticals within a State or a Union territory

Rule 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 sub-section (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) such person shall not pay tax under section 10 if any one of the other business if  he is paying tax under section 9 for any other place of business;

(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.

Rule 11 (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 place of business.

Rule 11 (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.]


[1] Substituted vide notification no. 03/2019-CT dt. 29.01.2019 wef 01.02.2019 for “[Separate registration for multiple business verticals with-in a State or a Union territory

(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 sub-section (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) such person shall not pay tax under section 10 if any one of the other business if  he is pay-ing tax under section 9 for any other place of business;

(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 ver-tical 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.

(1) 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 place of business.

(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.]”

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