2 GST Number In same state for Same bussiness
Aj Style (Student) (354 Points)
22 February 2019
is it possible to take 2 GSTIN for same business in same state but different locations
8 Replies
Pankaj Rawat
(GST Practitioner)
(55052 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
Note : Business vertical has been abolished
Aj Style
(Student)
(354 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)
(55052 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
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
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.
Lokesh Jain
(CA,CS)
(162 Points)
Replied 23 February 2019
Whether one registration for regular and other for composition can be taken under the same pan and same state?
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 24 February 2019
Dear Lokeshjain
No....kindly read clause(b) of Rule 11 above posted by me
No....kindly read clause(b) of Rule 11 above posted by me
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