Rule 11 : Registration of Business vertical
- Any person having a Multiple business verticals in a State or Union Territory requiring separate registrations subject to following conditions:-
qMore than one business vertical as defined in clause (18) of section 2.
qRegistration of business vertical shall not be granted u/s 10 if any one of the other business verticals of the same person is paying tax u/s 9.
qSupply made b/w all separately registered business verticals of same person shall issue a tax invoice among themselves for such supply.
- Separate application form GST REG-01 required for registration of each vertical.
- Provisions of rule 9 and rule 10 relating to the verification and the grant of registration shall, mutatis mutandis.