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Two gst registration under one pan

Bhaskar Yadav (Article) (55 Points)

28 June 2017

i have two proprietorship in same state under my pan ... can i get separate gst registration for each proprietorship under my one pan

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8 Replies

upasana gupta (Finance Professional) (3931 Points)
Replied 28 June 2017

Yes you can have two gst registration under one PAN.As you have to get different registration for every vertical under GST.

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Ambadas Thakaram Mache (ACCOUNTS OFFICER) (22 Points)
Replied 30 June 2017

Yes Can I take more than one GST Number under one plan but how to register second number let me know.

CA Pawan Maloo (Practicing Chartered Accountant) (471 Points)
Replied 30 June 2017

if two registration can be obtained than what is the process to obtain the registration. Will it not defeat motive and provisions of the act with regard to composition scheme and the turnover of the assessee.

Anand Choudhary (2 Points)
Replied 11 June 2018

Hi,

GST Registration is PAN based and State specific. More than 1 GSTIN can be taken on a single PAN Card. Let us understand various scenarios to make these statements more clear:

Case 1: Branch in Same State

A business that has its Head Office and branches in the same state can obtain a single registration declaring one office as the principal place of business. In this case, a single business entity with a unique PAN will have a single registrationof the state in which its office is located.

Case 2: Branch in Multiple States

A business that has a Head Office in one state and branches in other states must obtain registration a separate registration for every state in which the branch is situated. In this case, a single business entity with a unique PAN will have more than one registration on the same PAN.

Case 3: Business Verticals

A business may have business verticals i.e. distinguishable components engaged in business activities different from each other. In a single business. there can be a manufacturing and trading units which can be considered as business verticals.

In this case, more than one registration can be obtained even when the Head Office and branches are located in the same state.

Conclusion: More than one registration can be taken on a single PAN if there are branches across multiple states or business verticals in the same state. However, the following points must be noted:

In case of business verticals, the annual turnover of all the verticals would be aggregated to determine the threshold limit of Rs.20 lakhs for GST Registration.
The business verticals cant opt for composition scheme if the turnover of each vertical is less than specified limit but the aggregate turnover of all the verticals exceeds the specified limit.
If the dealer opts for Composition Scheme, it must be obtained for all the business verticals under the same PAN.

Thank you !

Shaunak (Accounts executive) (24 Points)
Replied 14 August 2018

Hello,

What if i have one propritership business lets say a restaurant name "A", and in the same state im going to start restaurant "B", so can i take two gst registrations under single pan.

Both the businesses are the same, but name of businesses are different.

Reagrds.

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CA Naveen Chand (Chartered Accountant) (12729 Points)
Replied 14 August 2018

Originally posted by : Shaunak
	Hello, What if i have one propritership business lets say a restaurant name "A", and in the same state im going to start restaurant "B", so can i take two gst registrations under single pan. Both the businesses are the same, but name of businesses are different. Reagrds.