GST Registrated Person

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A person registered for GST can supply both goods and services using a single GST registration number (GSTIN). The initial registration allows for the declaration of primary business activities, which can include both goods and services. This single registration covers all supplies, whether goods, services, or both, provided the business operates under a single entity. Separate registrations might be needed for distinct business entities or different operational locations.

Vaneet Monga

Vaneet Monga (Querist)

30 March 2023 Sir,
if a person registered in GST Can he provide Goods and Service both in one GST number or Can he need to registered in one more number

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

30 March 2023 No need to register again, he can supply both under single GSTIN, if normal dealer.

Vaneet Monga

Vaneet Monga (Querist)

30 March 2023 Thank you Very much Sir,

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

30 March 2023 You are welcome.

CA Sanat Pyne

CA Sanat Pyne (Expert)

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.

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