Two diff. concerns with diff name within a state under gst
This query is : Resolved
31 July 2017
Suppose two different proprietorship concerns with two different names having different kind of business within a state. How to possible to register under same PAN ? Is there any field to show two different proprietorship firm name in registration form under single PAN ?
02 August 2017
Suppose two different proprietorship concerns with two different names having different kind of business within a state. How to possible to register under same PAN ? Is there any field to show two different proprietorship firm name in registration form under single PAN ?
02 August 2025
Under GST law in India, a **proprietorship firm** is considered a *single legal entity* based on the PAN of the proprietor. Here’s how it works for multiple businesses under the same PAN:
### Key Points:
1. **Single GST Registration per PAN per State:**
* You can get **only one GST registration** per PAN per state.
* GST registration is granted to the proprietor as a whole, not to individual business names.
2. **Multiple Trade Names under One GST Registration:**
* The GST registration allows you to mention a **single principal trade name**.
* However, you can declare **multiple additional business verticals or trade names** under the same GSTIN as *Business Vertical*.
* These verticals can be used to differentiate between different business activities or names under the same PAN within the same state.
3. **Separate GSTINs Only If:**
* You operate in **different states** (then one GSTIN per state).
* You want to register **different business verticals separately** under the same PAN and state (optional).
* Different legal entities (different PANs) obviously need separate GST registrations.
### Registration Form Details:
* The GST registration form (GST REG-01) allows the proprietor to fill in the **principal place of business and the principal trade name**.
* There is no separate field to register two completely different proprietorship names under the same PAN within the same state.
* However, you can **add business verticals** in the form or later as amendments in your GST portal.
### Practical Approach:
* Register one GSTIN for the proprietor in the state.
* Use the principal trade name as the primary business name.
* Add other business activities or trade names as verticals or in the business description.
* Maintain proper records for each business to distinguish activities for accounting and tax purposes.
### Summary:
* You **cannot get two GST registrations with two different proprietorship names under the same PAN in the same state**.
* But you can operate multiple businesses under one GSTIN and differentiate them using business verticals or trade names.
If you want to treat them completely separately with different GSTINs, you may have to register separate legal entities (like separate companies or firms with different PANs).
---
If you want, I can help you draft the application or amendment for GST registration showing multiple verticals under one PAN. Would you like that?
### Key Points:
1. **Single GST Registration per PAN per State:**
* You can get **only one GST registration** per PAN per state.
* GST registration is granted to the proprietor as a whole, not to individual business names.
2. **Multiple Trade Names under One GST Registration:**
* The GST registration allows you to mention a **single principal trade name**.
* However, you can declare **multiple additional business verticals or trade names** under the same GSTIN as *Business Vertical*.
* These verticals can be used to differentiate between different business activities or names under the same PAN within the same state.
3. **Separate GSTINs Only If:**
* You operate in **different states** (then one GSTIN per state).
* You want to register **different business verticals separately** under the same PAN and state (optional).
* Different legal entities (different PANs) obviously need separate GST registrations.
### Registration Form Details:
* The GST registration form (GST REG-01) allows the proprietor to fill in the **principal place of business and the principal trade name**.
* There is no separate field to register two completely different proprietorship names under the same PAN within the same state.
* However, you can **add business verticals** in the form or later as amendments in your GST portal.
### Practical Approach:
* Register one GSTIN for the proprietor in the state.
* Use the principal trade name as the primary business name.
* Add other business activities or trade names as verticals or in the business description.
* Maintain proper records for each business to distinguish activities for accounting and tax purposes.
### Summary:
* You **cannot get two GST registrations with two different proprietorship names under the same PAN in the same state**.
* But you can operate multiple businesses under one GSTIN and differentiate them using business verticals or trade names.
If you want to treat them completely separately with different GSTINs, you may have to register separate legal entities (like separate companies or firms with different PANs).
---
If you want, I can help you draft the application or amendment for GST registration showing multiple verticals under one PAN. Would you like that?
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Off Market debit and credit transaction
- Reporting Income under Section 44ADA
- ITR 2 Short Term gain & Long term gain
- Itr 1 processing
- Showing Gift from relative in ITR for this year
- Share accounting-->fifo - capital gain - period as per fifo?
- ITR returnFY25-26
- ITR 1: Details for showing Exempt Income
- ITR selection for salaries and capital gain less than L
- Form 10E u/s 89(1). Need clarification because experts opinions differ !!!!
- ITR validation error - Balance sheet is not filled
- Gst invoice numbering and delivery challan numbering
- Sales amount in Gstr1
- E Commerce GSTR1 & 3B how to file
- GST Cancellation without jurisdiction
- Legal Opinion on Registrar's Refusal to Investigate a Society for Non-Renewal and Non-Compliance
- GST Refund_RFD-01
- Form10BD was uploaded successfully without any Error but after 24 hours, Form10BE are not available
- Annexure B utility for GST Refund
- Tax amount diff in Gstr1 and 3B in tax compare reports
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
