MULTIPLE REGISTRATION OF PROPRIETORY CONCERN

[SURYAKANT MITHBAVKAR]

We have proprietory concern which is registered under GST Act and obtained GST Number.

We have started new proprietory concern under same proprietor now we have to register the same.

How we will get register the new firm whether we have to amend the existing registration under amendment of core field on GST server or apply as fresh registration.

[Alkesh Jani]

Sir, please elaborate the nature of business of first concern and nature of second concern.

[SURYAKANT MITHBAVKAR]

First Proprietory concern is manufacturing pharmaceutical Machinery and second concern is providing Renting on Immovable property.

[KASTURI SETHI]

Separate registration is required. Extract of Board's Circular dated 14.6.17

Supply by a Taxable Person

A supply to attract GST should be made by a taxable person. Hence, a supply between two non-taxable persons does not constitute supply under GST. A “taxable person” is a person who is registered or liable to be registered under Section 22 or Section 24. Hence, even an unregistered person who is liable to be registered is a taxable person. Similarly, a person not liable to be registered but has taken voluntary registration and got himself registered is also a taxable person.

It should be noted that GST in India is State-centric. Hence, a person making supplies from different States needs to take separate registration in each State. Further, the person may take more than one registration within a State if the person has multiple business verticals. A person who has obtained or is required to obtain more than one registration, whether in one State or Union territory or more than one State or Union territory shall, in respect of each such registration, be treated as distinct persons for the purposes of GST. Hence, a supply between these entities constitutes supply under GST.

[SURYAKANT MITHBAVKAR]

Both concern in same state under one proprietor.

[SURYAKANT MITHBAVKAR]

CAN WE KEEP ONLY ONE REGISTRATION BY AMENDING OUR EXISTING GST REGISTRATION SINCE PROPRIETOR IS SAME PERSON HAVING ONE PAN NUMBER.

[KASTURI SETHI]

Although the above circular contains the words, "May take .............."., yet separate registration is required because you intend to create a new firm. If you do not create a new firm, you can show additional place of business in same State under same registration.

[SURYAKANT MITHBAVKAR]

If we get separate registration we will get same GST Number since Prporietor is same having PAN Number is also.

[Ravikumar muthusamy]

GST no is 1st two digits state code then pan no then no of registration and z and and anonymous number of alphabet total 2+10+1+1+1 = 15 digits . 13th digit only increase

[Ganeshan Kalyani]

GSTIN is PAN based . If PAN of both the firm is same then you can add new place as an additional place of business. Alternatively, if the nature of business and business process are different then you can take separate registration.

If PAN is different then obviously new number is required to be obtained .Thanks.

[KASTURI SETHI]

With reply of both experts, now concept is clear to the Querist. I think so. Both experts cleared the air.

AI Summary

Separate GST Registrations Required for Different Business Activities, Even with Same PAN, Says Expert Advice A proprietor inquired about registering a new proprietorship under the same proprietor already registered under GST. The first business manufactures pharmaceutical machinery, while the second provides property rental services. Experts advised that separate registrations are needed for distinct business verticals, even within the same state, unless the new business is added as an additional place of business under the existing registration. GST registration is PAN-based, and the GST number format allows for differentiation through the 13th digit. The discussion clarified that separate registrations are necessary for different business activities, despite having the same PAN.