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

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.