Voluntary Registration v. Non Registration for Multiple Businesses under GST
- Blog|News|GST & Customs|
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- By Chetan Kulasri
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- Last Updated on 28 October, 2021
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Pinkesh Chhajed [2021] 131 taxmann.com 285 (Article)
The Central Goods and Services Tax Act, 2017 distinguishes each registration of the business as the ‘Distinct Persons’. Now the question arises whether if an individual, who has two business verticals wherein voluntarily GST Registration has been taken for one business, can he has an option not to apply for the registration for the other business in a case wherein his total turnover of both the businesses is less than Rs. 20 Lacs? In this article, the author has analysed this situation in light of provisions relating to registration under GST.
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