2 gst registration

Yes, you can apply..for two different business or for two branch of same business within a state at same time..

Yes, you can apply two GST Registration on one PAN within the state at the same time subject to that there are two different business verticals (Two Different Business).

The other conditions are:

1. Either both should be registered as a Normal Taxpayer or as Composition Taxpayer.

2. Any sale/purchase between the 2 businesses should be through a tax invoice   

Thank you all

Yes upto 36 registrations can be applied under same PAN and same state

@ Bhavika ji
How this 36 limit...?

I have a question about GST registration
1/Can I apply two GST registration on one pan same time and same State and adress is same?
2/ what is the GSTR 1 and 3b filling procedure if I have two GST registration? I want to know can I file two GST GSTR 1 and 3b or single GSTR 1 and 3b for the Month

You can apply two Registration with same PAN, same address at same time for two different business.
And you can apply two Registration with same PAN, same business at same time with different address.
GST return filing is based on GSTIN number,(it's not based on PAN) let's say if you have a Five GST number in one State than you have 5 seprate login ID for 5 GSTIN, and requires to file 5 GSTR 1 or 5 GSTR 3B ect..