registration

[Ramakrishnan Seshadri]

Dear Sir,

Good Evening.

We want the experts to clarify our query.

We are have 5 units within the state having separate excise and service tax registration numbers. But as far as tnvat is concerned vat number is common. In our case how to register ourself in GST. whether we have reigster only once by filling up the details in additional place of business or to register separtely.

Please clarify.

Thanks & Regards,

S.Ramakrishnan

[Ganeshan Kalyani]

Sir, you will have to enrol for one number by showing one place as principal place of business and other locations as an additional place of business. You must have received login in credential. With the same you will be able to login into GSTN and complete enrolment process. Thanks.

[PAWAN KUMAR]

Dear sir,

The answer of sh.Ganeshan sir is correct. You may add other as additional place of business.

[YAGAY andSUN]

Under VAT Regime, there is a concept of One State One TIN for the Dealers. Even TIN Number for VAT and CST would be Same. In some States VAT registratIon number TIN number is suffixed with V and CST Number is suffixed with C. However, for your all five units the single separate VAT return and CST return shall be filed.

[Ganeshan Kalyani]

Under GST separate registration within a State is allowed if business vertical is different. Thanks.

AI Summary

GST registration: single enrolment with principal and additional places permitted; separate registrations allowed for different business verticals. GST registration ordinarily requires a single enrolment with one principal place of business and other units listed as additional places of business under the same GSTIN, reflecting continuity from the single TIN/VAT approach; separate intra State registrations are permitted where different business verticals exist.