Multiple Registraion

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DHARMEMDER (Querist)
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14 July 2017 Dear sir. one of my client is running 2 businesses in diffrnt nature of business. 1. furniture shop 2. Electronics shop pls kindly tell me how can i get gst registration on one pan for diffrnt nature of businesses. Thanks

CA. Vinodh Kothari

CA. Vinodh Kothari (Expert)
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14 July 2017 Your client can get either one registration for both the business or he can get 2 registration based on different business vertical. It is his choice.

VK

DHARMEMDER

DHARMEMDER (Querist)
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15 July 2017 Thanx a lot sir It means I can get both registration on single PAN.

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Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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03 August 2024 Yes, you can obtain GST registration for multiple businesses with different nature of operations under a single PAN by using the concept of **"Multiple Registrations"** or **"Multiple Business Vertical Registration"**. Here’s how it works:

### **Single PAN, Multiple GST Registrations**

1. **Single PAN Registration**: You can apply for GST registration under a single PAN for multiple businesses if they are in different states or if the businesses fall under different **"Business Verticals"** within the same state.

2. **Different Business Verticals**: If the businesses are in the same state but involve different types of activities (e.g., furniture and electronics), you can opt for different business verticals. Each business vertical will be treated as a separate entity under the same PAN.

### **Procedure for Obtaining GST Registration**

1. **Determine Business Vertical**: Identify whether your businesses can be classified under different business verticals. In your case, furniture and electronics would typically be considered separate business verticals.

2. **Apply for GST Registration**:
- **Log in to GST Portal**: Access the GST Portal [https://www.gst.gov.in/](https://www.gst.gov.in/).
- **Application for GST Registration**: Choose to apply for GST registration under “New Registration.”
- **Provide PAN Details**: Enter your PAN number and other required details.
- **Select Business Vertical**: When filling out the application, you can specify different business verticals.

3. **Furnish Business Details**:
- **Furniture Shop**: Provide details related to the furniture business, including the nature of the business, address, and other relevant information.
- **Electronics Shop**: Similarly, provide details for the electronics shop.

4. **Documents Required**: You will need to submit various documents including proof of business, PAN, address proof, etc., for each business vertical.

5. **Receive GSTINs**: Once the application is approved, you will receive a unique GSTIN for each business vertical, all under the same PAN.

### **Key Points to Consider**

- **Separate GST Returns**: Even though the registrations are under a single PAN, each business vertical will need to file its own GST returns. You will need to keep separate records for each business.

- **Compliance**: Ensure that you comply with GST regulations for each business, including the maintenance of separate books of accounts, issuance of separate invoices, and filing of returns.

- **Unified PAN**: While you have multiple GSTINs for different business verticals, the PAN remains the same across all registrations.

### **Advantages**

- **Simplified Management**: Allows you to manage different businesses under a single PAN, reducing administrative burden.
- **Consolidated Financials**: Facilitates consolidated financial reporting and tax compliance.

### **Example**

If your furniture business is registered under GST as Business Vertical 1, and your electronics business is registered as Business Vertical 2, you will maintain separate records and file separate GST returns for each vertical. However, both will be under the same PAN, simplifying the process of tax filing and compliance.

By following this approach, you can efficiently manage multiple businesses with different operations while maintaining compliance with GST regulations.