Multiple profession tax registration in Single PAN

Save Share

This query is : Resolved

Quick Summary

This discussion explores whether an individual can obtain multiple profession tax registration numbers for different businesses operating from the same premises, provided they hold a single PAN. The consensus suggests that if separate GST registrations are obtained for distinct business verticals, then separate profession tax registrations are also permissible. This applies even within the same state, provided certain conditions are met, such as not being registered under the GST Composition Scheme.

Soumya Laha

Soumya Laha (Querist)

12 June 2021 Can anyone take multiple profession tax registration number for different businesses in same premises even if owner holds single PAN

CMA Poornima Madhava

CMA Poornima Madhava (Expert)

12 June 2021 If separate GST registrations have been obtained, then separate PT registration too can be taken I think.
Let's see what others would have to suggest on this.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

12 June 2021 Yes, multiple GST registration can be taken for multiple profession under single PAN.

Soumya Laha

Soumya Laha (Querist)

13 June 2021 Is multiple profession tax enrollment for one PAN, applicable in same state?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

13 June 2021 GST Registration for Branches within a State
The applicant can also apply for separate GST registration for branches within a state for businesses having multiple business verticals. For applying separate GST registration for branches within a State, the entity shall follow the following conditions:

Have more than one business vertical. Business vertical means a distinguishable component of an enterprise that is engaged in the supply of individual goods or services or a group of related goods or services which are subject to risks and returns that are different from those of the other business verticals.
The business must not be registered to pay tax under the GST Composition Scheme.
All separately registered business verticals must pay tax on supply of goods or services to another registered business vertical of the same business and issue a tax invoice for such supply.
Same premises different business verticals can be registered.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now