Dear Sir, one of my client has registered in GST under regular scheme. My question is whether he can take new registration under composition scheme with same PAN which was already registered under regular scheme? kindly suggest

Reply- Regular and composition both kind of registration is not allowed from single PAN. Composition dealer cannot apply for registration as a Regular dealer in other state.

As per proviso to section 10(2) of CGST Act, where more than one registered persons are having the same Permanent Account Number, the registered person shall not be eligible to opt for the scheme under sub-section (1) unless all such registered persons opt to pay tax under that sub-section.