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CMA Intermediate · Direct and Indirect Taxation · Registration

Anil holds registration in Gujarat under the low output tax liability option using his PAN. He wants a second registration in Gujarat under the same option using the same PAN. What is the position?

Anil cannot obtain a second registration. The rule bars a person registered under the low output tax liability option in a State from getting another registration in the same State under that option against the same PAN, whatever the business nature or liability.

  1. AHe is not eligible to obtain another registration in the same State under this option against the same PANCorrect
  2. BHe may obtain it if he pays tax monthly
  3. CHe may obtain it if the second business is of a different nature
  4. DHe may obtain it if the output tax liability of each is below Rs 2,50,000

Explanation

The rule states that a person registered under this option in a State or Union territory shall not be eligible to obtain another registration in the same State or Union territory under this rule against the same PAN. Monthly payment, business nature or the limit of each registration does not override this bar.

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