CA Intermediate · Taxation · Registration
Meera Exports, registered in Karnataka, is also a supplier of taxable goods to customers in Tamil Nadu through a warehouse that it has just opened there. It operates separate business verticals in Karnataka: a retail shop (Vertical A) and a wholesale unit (Vertical B), both under the same PAN. It wants to register Vertical A and Vertical B separately in Karnataka. Which statement is correct?
Meera may take separate registrations for its two verticals in Karnataka, subject to the prescribed conditions, and must also obtain a separate registration in Tamil Nadu. Registration under GST is State-wise for each State of supply, and separate verticals under the same PAN may be registered separately.
- AIt is not allowed, as one PAN permits only one registration in a State
- BIt may take separate registrations for each vertical in Karnataka, subject to the prescribed conditions, and must separately register in Tamil Nadu for its warehouseCorrect
- CIt must take separate registration only in Karnataka, and the Tamil Nadu warehouse is covered by the Karnataka registration
- DIt may take separate registration for verticals only if each vertical has a separate PAN
Explanation
Registration is State-wise, so Meera needs a registration in Tamil Nadu for the warehouse. Within a State, a person with multiple business verticals may obtain a separate registration for each vertical, subject to conditions such as all registered verticals being separate for the same PAN. Separate PAN is not required, which makes D wrong.
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