multilpe GST no in the same state

[Arun Aggarwal]

Sir

We are located in the area based exempted area, and its beneficial for us to sell locally.

I want to ask that can we have multilpe GST nos in the same state/city with different address but having the same Pan card and the constitution.

Further if yes can we chagre SGST and CGST while selling to the other unit ?

Thanx in advance

Arun

[Nash Industries I Pvt Ltd]

One state one registration for a single business vertical irrespective of the number of units. No GST is chargeable within the same registration. No invoice is to be raised between the units for Stock transfer within the state but on a delivery challan + e-way bill.

If more than one business vertical in the same state, different registration is required for each vertical.Invoice with GST is to be raised in this case.

Regards

S.Ramaswamy

[KASTURI SETHI]

I support the views of Sh.S.Ramaswamy Sir.

[Ganeshan Kalyani]

More number more complaince and more complications. Your suppliers will have to remember you numbers and mention correct number so that when he uploads the sales details it shall appear to you as purchase .

If one business vertical is totally exempt and another one is taxable. Then in my view separate number will reduce the reconciliation process in the GSTN.

[Ganeshan Kalyani]

Reconciliation of GSTR 2A is tedious job. Each mismatch invoices needs to be reconciled.

[Arun Aggarwal]

Thanks

[Ganeshan Kalyani]

Welcome.

[ANITA BHADRA]

I support views of respected expert members.

proviso to rule 8(1) of CGST Rules. states - Area based exempted units under same PAN in a state require one registration only.

Question of charging SGST & CGST will not arise in one registration .

Regards

CA Anita Bhadra

AI Summary

One registration per business vertical governs GST treatment; intra unit transfers under same registration use delivery challans, no GST invoicing. One registration per business vertical in a state is required irrespective of the number of units, while area based exempt units under the same PAN in a state require only one registration. Units under the same registration should not raise GST invoices for intra unit stock transfers; transfers are to be documented by delivery challan and e way bill where applicable. Distinct business verticals need separate registrations and must issue GST invoices, increasing compliance and reconciliation obligations.