30 March 2023
A person registered under GST (Goods and Services Tax) can provide both goods and services under one GST registration number. The GST registration process requires the applicant to choose a primary business activity, which can be either goods, services or both. The registration certificate issued will reflect this choice and enable the registered person to supply goods and/or services using the same GSTIN (GST identification number).
Therefore, if a person intends to provide both goods and services, they can register under GST as a composite supplier or a regular supplier, based on their turnover and other eligibility criteria. They will be required to file their GST returns and pay taxes based on their business operations and tax liability.
However, if the person has different business entities with different activities or locations, they may need to obtain separate GST registration numbers for each entity as per the GST rules and regulations.