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Distinct Persons under GST

Abhijit (CA ) (250 Points)

31 March 2018

Multiple registration under ONE PAN regarded as distinct persons ?

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Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 31 March 2018

Yes Abhijit ji
as per section 25
] A person who has obtained or is required to obtain more than one registration, whether in one State or Union territory or more than one State or Union territory shall, in respect of each such registration, be treated as distinct persons for the purposes of this Act.

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Abhijit (CA ) (250 Points)
Replied 31 March 2018

thanks

Rohan Bagra (406 Points)
Replied 31 March 2018

GST registration is state wise.so separate registration is required for each state.
in case if assessee want multiple registration in one state than each registration will be treated as distinct persons.