Is it possible to get two GSTRN within the state for a single PAN

[gvenugopal g]

Dear Experts,

Kindly clarify whether it is possible to obtain two different GST Registration numbers within a state for a single PAN (same business in both supply of goods and services).

Thanks & Regards: G.Venugopal

[KASTURI SETHI]

See Rule 11(2) of CGST Rules read with Section 25(2) of CGST Act. The condition of 'business vertical' has been dispensed with w.e.f. 1.2.19.

[Mahir S]

No. You cannot until and unless, you declare one business to be a sub entity of another business. Even in that case, the billing will happen on the name of primary business and the second sub business /division will run as an entity under your main business.

The concept of GST is based on the concept of unique identity.

Similar to how you cannot have two persons with same Adhaar, PAN, Passport number - you cannot have two same businesses within a State, with same GST Number.

[SHARAD ANADA]

As per CGST amendment act 2018 wef 1st feb 2019

in sub-section (2), for the proviso, the following proviso shall be substituted, namely:––

"Provided that a person having multiple places of business in a State or Union territory may be granted a separate registration for each such place of business, subject to such conditions as may be prescribed.".

[KASTURI SETHI]

In continuation of my earlier reply dated 4.8.2020, in my view multiple registrations within same State, same nature of business, under same PAN are allowed provided that unique identity of each such unit is not lost. All such units must be identifiable as having separate physical existence. I mean to say that all such different units must have separate premises closed by four walls. Such person seeking registration has to upload lay-out on GST Common Portal System.

It is further pertinent to mention that the word, 'vertical' appearing in Form REG-01 in Instruction No.12, stands omitted vide Notification No.3/19-CT dated 29.1.19 as amended vide corrigendum no.20/6/16/2018-GST (Pt.1) dated 5.2.19.

Also go through the whole notification itself (effective from 1.2.19) which makes it crystal clear that multiple registrations with same PAN, within same State and with same nature of business are allowed with the above conditions to be fulfilled.

This reply should be read with my earlier reply dated 4.8.2020 as already mentioned above.

[Mahir S]

The query here is not related to multiple registration of same business but relates to use of 1 Pan Card for 2 different GST Registration and for purpose of 2 different but same/similar business.

[DR.MARIAPPAN GOVINDARAJAN]

I endorse the views of Mahir.

[Mahir S]

Sir, thanks a lot for endorsing my views..

AI Summary

Separate GST registration per place of business permitted where each unit has distinct physical premises and identity. Separate GST registration for multiple places of business within the same State is allowed provided each unit retains a unique identity and meets prescribed conditions; applicants must demonstrate separate physical premises (distinct four-walled units) and submit required documentation such as layout plans on the GST portal. Practitioner views differ on whether multiple registrations under one PAN are permissible absent formal sub-entity designation, but the amendment removing the 'business vertical' limitation supports separate registrations where statutory conditions are satisfied.