Regarding registration for tin no in gujarat

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This query is : Resolved

CA Darshak Shah (Querist)

14 April 2012
The complication that I am facing is regarding VAT Registration..

One Unit manufacturing Plastic (Say X) has obtained TIN No..It is proprietary unit and now the person wants to start

another unit (Say Y) which is in the same industry i.e plastic.

Do new unit (Y) need to obtain TIN Number or the same number is enough?

Please Note that

Proprietor is same+ Nature of business is same i.e plastic + same jurisdiction..

Only The NAME changes...And So New Set of Books of A/c.

Plz help

CA Darshak Shah

CA Darshak Shah (Querist)

16 April 2012 I am still confused,
Why no answer for this query?
Plz help..

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

20 July 2025 In your case, here's a clear breakdown:

✅ Situation:
Unit X: Existing proprietary unit, already has TIN (VAT) registration.
Unit Y: New unit, same proprietor, same business (plastic manufacturing), same jurisdiction — only the trade name and books of accounts are different.
🔍 Does Unit Y Need a Separate TIN?
No, Unit Y does not need a separate TIN, because:

TIN (VAT registration) is PAN- and proprietor-based, not business-name based.
Since both businesses belong to the same individual, the existing TIN applies to all activities carried out by that individual under that PAN, even if there are multiple trade names.
You can have multiple branches or units under one TIN, as long as they are operated by the same legal person (i.e., same proprietor).
✅ What You Should Do Instead:
Add Unit Y as an additional place of business or additional trade name under the existing TIN registration.
You may need to amend the VAT registration to reflect:
New trade name (if you want it recorded)
New place of business, if different
Maintain separate books of accounts for Unit Y for internal and reporting purposes, but they’ll all fall under the same TIN for VAT compliance.
🔁 Procedure:
File an amendment application to the local VAT office or online VAT portal (depending on the era/system in place at that time — in Gujarat, this was likely via the Commercial Tax Department portal).
Submit:
Existing TIN certificate
Details of new unit (address, nature of business, etc.)
Proof of business premises (rent agreement, ownership proof)
Identity/address proof of proprietor
📝 Note:
This was under the VAT regime before GST came into effect (i.e., before July 2017). Now, GST registration has replaced TIN/VAT, and the rules are PAN-based in a similar fashion.

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