Separate registration for multiple places of business within a State or a Union territory
Rule 11 of the CGST Rules
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A person with more than one place of business in a State may take a separate registration for each, provided none of them is on composition while another pays normal tax; supplies between them are treated as supplies between distinct persons and carry tax.
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The exact words of the law
1,640 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(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 maybe, 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".]
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2019-02-01 · Substituted
03/2019-CTdated2
Substituted vide Notification No. 03/2019 -CT dated 29.01.2019 (w.e.f. 01.02.2019) for "Separate registration for multiple business verticals within a State or a Union territory. – (1)Any person having multiple business verticals within a State or a Union territory, requiring a separate registration
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Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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