Registration under gst


This query is : Resolved 

(Querist)
12 October 2016 Dear experts

Three manufacturing unit in same/one state. Unit wise registration is mandatory or optional under GST act?

Thanks
sandip

Raghavendra (Expert)
12 October 2016 Sir, my view is , GSTIN is 15 digit PAN based number, first 2 is state code , next is PAN and next is entity code , here we need to mention additional place of business, hence seperate registration is not possible since PAN is single for all additional place of business in the same state.

13 October 2016 Single registration is applicable. Multiple registrations are allowed only if there is different business vertical


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