https://www.taxtmi.com/forum/issue?id=111490 Registration for GST follows PAN: units under the same PAN are branches of the same taxable person and may be treated together for registration, while units with different PANs are separate taxable persons and their inter-unit transfers will be supplies. Only one registration is issued per PAN per State; separate registrations for different business verticals within a State are optional. Interstate branch transfers are taxable under GST, whereas transfers within the same State treated as branches under the same PAN are not taxable. en-us Sat, 11 Feb 2017 15:02:15 +0530 Thu, 23 Jan 2025 15:56:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111490 Registration for GST follows PAN: units under the same PAN are branches of the same taxable person and may be treated together for registration, while units with different PANs are separate taxable persons and their inter-unit transfers will be supplies. Only one registration is issued per PAN per State; separate registrations for different business verticals within a State are optional. Interstate branch transfers are taxable under GST, whereas transfers within the same State treated as branches under the same PAN are not taxable. Discussion-Forum GST Sat, 11 Feb 2017 15:02:15 +0530 https://www.taxtmi.com/forum/issue?id=111490