Gst registration for one unit aganist 1 pan (proprietorship)

This query is : Resolved

dipak (Querist)
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13 April 2018 A PROPRIETORSHIP CONCERN CAN APPLY GST REGISTRATION FOR HIS ONE UNIT MANUFACTURING/TRADING BUSINESS ONLY, IF HE HAS OTHER 3 VARIOUS TRADE NAME OF ANOTHER LINE OF BUSINESS IN OTHER BUSINESS PLACE (ALL 3 UNIT ARE BELOW THRESHOLD LIMIT OF GST REGIM). PROPRIETOR HAS ONLY ONE PAN.

MY QUESTION IS:-
1) GST REGISTRATION MADE BASIS OF PAN OR BASIS OF UNIT (TRADE NAME) OF BUSINESS ?
2) IF PAN BASIS, THEN APPLY FOR ONE UNIT, HIS/HER OTHER ALL UNIT CAN INCLUDE THIS GST REGISTRATION AUTOMATICALLY (DEEMED REGISTRATION) ?
3) IF UNIT BASIS, THEN OTHER 3 UNITS CAN EXEMPTED FOR GST REGISTRATION ?

Natasha jhaver

Natasha jhaver (Expert)
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13 April 2018 GST is PAN based. Turnover of all the units will be taken for calculating the threshold limit of 20 Lakhs.
You can take one registration for all the businesses under one PAN.