Having two VAT TIN in a State

[Ganeshan Kalyani]

Dear Expert,

I would like to discuss on a issue where a company has two registration number under VAT. This could have happened so during the transition phase from erstwhile Sales Tax regime to VAT regime. This could be a fault on assessee part or a fault of department. What is the consequences to the company having two VAT TIN in a State.

AI Summary

Single VAT registration: duplicate TINs must be disclosed and regularised to avoid penalties and transfer reclassification.
A dealer must hold only one VAT TIN in a State; duplicate TINs should be disclosed to the jurisdictional VAT authority and regularised to avoid penalties and assessments for non filing or misreporting. If one legal entity operates multiple units under different registrations, inter unit transfers may be treated as taxable sales unless registrations are consolidated and administrative confirmation obtained that such movements are internal transfers, so counsel and the VAT commissioner should be approached to resolve and regularise the position.