I am engaged in trading Business. Can I have 2 GSTIN both showing same place of business. I. e. 1Shop , 2 Gstin
so that I can seperate composition and regular scheme sales and enjoy the threshold exemption of individual Gst.
if not, then according to which section??
3 Replies
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 29 April 2020
No........ As per the proviso under sub Section (2) of Section 10 of CGST Act , under same PAN cannot have one GSTN as regular taxpayer & another under Composition Scheme.
CA Mayank A Jain
(Chartered Accountant in Practice)
(1260 Points)
Replied 29 April 2020
2 GSTIN could only be had if there are 2 places of business. 2 GST registrations cannot be taken on a single place of business.
CA Altamush Zafar
(GST Consultant)
(15971 Points)
Replied 29 April 2020
One can take two GSTIN for one place of business under same PAN but then both of them should be under regular or composite.
You can also take different GSTIN for different PAN with same place of business. In this case one can be regular and one composite.
However many registration at one place raises suspicion of fake invoicing where supply are done within them.
Books of accounts are to be maintained separately for each GSTIN whether under same PAN or different
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