Same premises - GST Registration as a Proprietorship and Partnership firm

[Krishnamurthy V]

Sir,

One of my friend already has an active GST registration for a premises, as a Proprietorship firm. But now he along with his wife wants to start a new Partnership firm to supply same goods, in the same premises. Kindly provide your views with relevant GST section / rules to help my friend.

Regards

[KASTURI SETHI]

The following decision may help you in arriving at correct and concrete decision :-

2019 (8) TMI 817 - AUTHORITY FOR ADVANCE RULING - KERALA IN RE : SPACELANCE OFFICE SOLUTIONS PVT. LTD.

[Ganeshan Kalyani]

Sir, in my view, you can apply for GSTIN on same premises on different PAN.

[KASTURI SETHI]

I agree with the view of Sh.Ganeshan Kalyani Ji.

[Shilpi Jain]

Yesterday possible, only restriction coming from law is same person taking another registration in the same premises, eventhough for different supplies...

[Shilpi Jain]

Please read yesterday as ' yes it is'

[Krishnamurthy V]

I thank all experts for their timely help and sorry for belated reply due to my pers. reason.

Regards

AI Summary

Separate GST registration for distinct taxpayers permitted at same premises; same individual cannot hold multiple registrations there. Separate GST registration may be granted to distinct taxpayers at the same premises when they are different legal persons with different PANs; the same person generally cannot hold multiple registrations at the same premises. An Authority for Advance Ruling decision was cited as guidance for evaluating such situations.