CGST Rule 11: Separate registration for multiple places of business within a State/ UT

Provisions under Rule 11 of CGST Rules, 2017 relating to “Separate registration for multiple places of business within a State/ UT”:

CGST Rule 11: Separate registration for multiple places of business within a State or a Union territory (Chapter III: Registration Rules) [*1&2]

(1) Any person having multiple places of business within a State or a Union territory, requiring a separate registration for any such place of business under sub-section (2) of section 25 shall be granted separate registration in respect of each such place of business subject to the following conditions, namely: –

(a) such person has more than one place of business as defined in clause (85) of section 2;

(b) such person shall not pay tax under section 10 for any of his places of business if he is paying tax under section 9 for any other place of business;

(c) all separately registered places of business of such person shall pay tax under the Act on supply of goods or services or both made to another registered place of business of such person and issue a tax invoice or a bill of supply, as the case may be, for such supply.

Explanation. – For the purposes of clause (b), it is hereby clarified that where any place of business of a registered person that has been granted a separate registration becomes ineligible to pay tax under section 10, all other registered places of business of the said person shall become ineligible to pay tax under the said section.

(2) A registered person opting to obtain separate registration for a place of business shall submit a separate application in FORM GST REG 01 in respect of 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.

Notes (History of Amendments in Bare Text):

1. CGST Rule 11 introduced vide Notification 3/2017, effective 22/06/2017.

2. Rule 11 substituted from 01/02/2019 vide Notification 3/2019. Please refer Notification 3/2017 for text thereof before substitution.