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CA Intermediate · Taxation · Registration

Ravi runs a business in Kolkata and has a Permanent Account Number. He wants to start supplying goods from his additional place of business in the same state. Which statement about his registration is correct under the CGST Act?

Ravi can keep his existing single registration in the state and add the new location as an additional place of business. Registration under GST is PAN-based and state-wise, so no new PAN, fresh registration or cancellation is needed for another place within the same state.

  1. AHe needs a separate PAN for the additional place
  2. BHe must obtain a fresh registration in another state only
  3. CHe can obtain a single registration and add the additional place of business as an additional placeCorrect
  4. DHe must cancel his existing registration first

Explanation

Registration is PAN-based and state-wise. Within the same state, a person can have a single registration and declare additional places of business in it, instead of getting a separate registration. A fresh PAN is not needed, and cancellation is not required.

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