Examine the correctness or otherwise of the following statements in accordance with the provisions of GST Act, 2017 and support your answer by giving brief reasons: (ii) A taxable person having same PAN can opt to pay ta
CS Professional · Advanced Tax Laws · PYQS · December 2020
Examine the correctness or otherwise of the following statements in accordance with the provisions of GST Act, 2017 and support your answer by giving brief reasons: (ii) A taxable person having same PAN can opt to pay tax under composition scheme by seeking separate registration for branches.
Answer & Explanation:
No , a registered person shall not be eligible to opt for composition scheme unless all such registered persons (branches having separate registration under a single PAN) opt to pay tax under the composition scheme as per CGST Act, 2017. [Proviso to Section 10(2) CGST Act, 2017].
Topics: GST
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