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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