TaxTMI 
TaxTMI 
Dear experts,
I want to know that is there any implications if an individual opens two firms on his PAN ?
If yes, can he make sale and purchase between both firms ?
Is there duty evasion possibility?
Two firms on one PAN
09 Mar 2023 
5 Replies 
4096 Views Asked by
Multiple GST registrations treated as distinct persons - supplies between establishments permitted; turnover aggregated for registration threshold.
Where a person obtains more than one registration for distinct establishments, each registration is treated as a distinct person; separate GSTINs are allowed only if places of business differ. Supplies between such registrations are taxable and the PAN-level aggregate turnover-including supplies between the GST registrations-must be used to determine registration thresholds. Co-location at the same premises generally precludes separate registration, and duty evasion must be avoided. (AI Summary)
Where a person obtains more than one registration for distinct establishments, each registration is treated as a distinct person; separate GSTINs are allowed only if places of business differ. Supplies between such registrations are taxable and the PAN-level aggregate turnover-including supplies between the GST registrations-must be used to determine registration thresholds. Co-location at the same premises generally precludes separate registration, and duty evasion must be avoided. (AI Summary)