Separate registration at same place of business

[KARAN VERMA]

Sir, I have two separate divisions in one company. I have one GST number for whole company. Both divisions are at same place of business.

Can I apply for separate registration for other divisions so that I have different GST number for both divisions.

[Rajagopalan Ranganathan]

Sir,

Please refer to the order of AAR (Kerala) 2019 (28) G.S.T.L. 338 (A.A.R. - GST) = 2019 (8) TMI 817 - AUTHORITY FOR ADVANCE RULING - KERALA in Re: SPACELANCE OFFICE SOLUTIONS PVT. LTD. which will clarify your query.

[KARAN VERMA]

Thanks, kindly provide link.

[PAWAN KUMAR]

Separate registration can be granted for more than one business place in a state or union territory. but subject to fulfilment of conditions under rule 11. in your case principal place of business is at same place, needs to check other factors, may be separate registration obtained.

[KASTURI SETHI]

2019 (28) G.S.T.L. 338 (A.A.R. - GST) = 2019 (8) TMI 817 - AUTHORITY FOR ADVANCE RULING - KERALA IN RE : SPACELANCE OFFICE SOLUTIONS PVT. LTD.

 

[KASTURI SETHI]

Q. Can I apply for separate registration for other divisions so that I have different GST number for both divisions ?

Ans. Yes.

[MUKUND THAKKAR]

If Pan Number is same and balance sheet is common than need not required to take separate registration. to avoid un necessarily monthly compliancies of GST.

[CA HemanthKumar]

Even through the concept of business verticals has been removed in GST from 01.02.2019, we can still take separate registration for 2 divisions within the same premises as per rule 11 of the CGST Rules, 2017.

Regards

CA Hemanth Kumar

[AshaKanta Sharma]

As per my view separate registrations can be obtained subject to terms and conditions as applicable

AI Summary

Can a Company Get Separate GST Registrations for Divisions at Same Address? Rule 11 of CGST Rules, 2017 Explored. An individual inquired about obtaining separate GST registrations for two divisions of the same company located at the same business address. Responses varied, with references to legal precedents and rules, such as the AAR (Kerala) ruling and Rule 11 of the CGST Rules, 2017. Some advised that separate registrations are possible if conditions are met, while others noted that if the PAN number and balance sheet are common, separate registration might not be necessary. The discussion highlighted the need to consider specific conditions and compliance requirements before proceeding.