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CA Intermediate · Taxation · Registration

Kavita Apparels of Surat (a regular dealer) has a place of business in Gujarat and wishes to open a second place of business in Gujarat under the same PAN, with both places supplying taxable goods. Which statement is correct?

One registration per State under the same PAN covers both places, with the second place declared as an additional place of business. A separate registration is needed only if the person chooses it for a distinct business vertical, or for places in other States.

  1. AOne registration per State covers both places as additional places of businessCorrect
  2. BA separate registration is compulsory for each place of business
  3. CRegistration is not required for the second place
  4. DRegistration must be taken in the destination State

Explanation

Registration is State-wise and PAN-based. Several places of business in the same State are shown as additional places of business under one registration, unless the person opts for separate registration for a distinct business vertical. So the second place does not need a separate registration automatically.

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