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2 GST Number In same state for Same bussiness

Aj Style (Student) (337 Points)

22 February 2019

is it possible to take 2 GSTIN for same business in same state but different locations

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8 Replies

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 22 February 2019

Yes ,.... As per new amendment act 31 ,2018, being Notified by Notification 2/2019 CT , the proviso inserted that a person can having multiple places of business in state can have separate Registration for each such places of Business .

Note : Business vertical has been abolished

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Aj Style (Student) (337 Points)
Replied 22 February 2019

but it is also mentioned in amendment that "subject to such conditions as may be prescribed". what are those such conditions?

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 23 February 2019

Following prescribe :

As per Notification 3/2019 CT : Rule 11 substituted as under :

11 Separate registration for multiple places of business within a State or a
Union territory.- (1) Any person having multiple places of business within a State or
a Union territory, requiring a separate registration for any such place of business
under sub-section (2) of section 25 shall be granted separate registration in respect of
each such place of business subject to the following conditions, namely:
(a) such person has more than one place of business as defined in clause (85)
of section 2;
(b) such person shall not pay tax under section 10 for any of his places of
business if he is paying tax under section 9 for any other place of business;
(c) all separately registered places of business of such person shall pay tax
under the Act on supply of goods or services or both made to another
registered place of business of such person and issue a tax invoice or a bill of
supply, as the case may be, for such supply

1 Like

Aj Style (Student) (337 Points)
Replied 23 February 2019

thank you Mr. rawat

pritesh (CA Final student) (7101 Points)
Replied 23 February 2019

yes you can take.. now

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Madhukar N Hiregange (Chartered Accountant) (39034 Points)
Replied 23 February 2019

In the earlier law also one could take registration for a different business verticle. The definition was causing problems of interpretation. As long as assessee is willing to maintain separate a/c and file returns- it furthers the concept of broad basing.