ISSUED TWO GSTN ON ONE PAN CARD

[SURYAKANT MITHBAVKAR]

In case the department has issued two GST numbers under one PAN.

Wherein one GST number is used for Tax Invoice and other for filing GST return.

As a purchaser is unable to see credit against GST number mentioned in Tax invoice.

Under such case kindly advise necessary steps to be taken.

[KASTURI SETHI]

One GST registration certificate is meant for all purposes. It is not possible law-wise that one GST number is used for tax invoice and the other for filing return. This is totally legally wrong .

[Ganeshan Kalyani]

Yes, only one GSTIN is legally allowed to keep for each place of business. If department has mistakenly given it to you, then you are to surrend anyone GSTIN. Advisable to surrender in which there is no GST.

AI Summary

Single GST registration: duplicate GSTINs on one PAN must be rectified and one registration surrendered. Only one GST registration is valid per PAN/place of business; it is legally impermissible to use one GSTIN for tax invoices and another for filing returns. If the department has mistakenly issued duplicate GSTINs, the redundant registration should be surrendered, preferably the GSTIN with no taxable activity, to consolidate invoicing, return filing and input-credit visibility under the single effective GSTIN.