State with reasons, whether the following statements are true or false under GST law: Jai Singh has GST registration in two different states in his own Permanent Account Number. He cannot opt. for composition scheme in o

True. According to Section 10(2) of Central Goods and Services Tax Act, 2017, all registered persons having same Permanent Account Number (PAN) have to opt for Composition Scheme together. If one opts for composition levy for one registered place, then all places will be covered under Composition scheme. Thus, Jai Singh cannot opt for composition scheme in one state and Normal scheme in another.