Rule 11. Separate registration for
multiple places of business within a State or a Union territory. -
(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".
