20 July 2025
In the context of VAT registration in Madhya Pradesh (MP):
Can a proprietor get two separate TINs for two different businesses (even in the same circle)? Generally, VAT registration is required per business location or trade. If the two businesses are distinct in nature and locations, you can apply for separate TINs. However, if both businesses operate from the same premises/address under the same proprietor, the department may insist on a single TIN. Legal / Rule Position: As per MP VAT Act and Central VAT principles, the registration is generally per place of business or business activity. Separate TINs can be issued if the businesses are distinct and have separate places of business. But the law does not explicitly mandate issuance of multiple TINs to the same proprietor at the same location. Suggested Approach: Explain to the department that your businesses are different in nature and require separate accounting and compliance, hence separate TINs. Cite that VAT registration rules allow separate registrations for distinct business activities/locations. Refer to the general principle under VAT Acts that registration is per place of business and trade. Sample Legal Reference (General): Section 7 of MP VAT Act: Defines "dealer" and business place for registration purposes. Rule 6 of MP VAT Rules: Talks about registration procedure. What you can do: Submit a written request to the department explaining your case. If refused, you may approach higher VAT authorities or seek legal advice.