aggregate turnovwr

If different PAN, then not liable to registration. But if single PAN and different GSTIN then liable to registration.

The law says that “aggregate turnover” means the aggregate value of all taxable supplies(excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-state supplies of persons having the same Permanent Account Number, to be computed on an all-India basis but excludes Central tax, State tax, Union territory tax, Integrated tax and cess.

if pan is there in 2 states then treat them separately consider turnover limts independently .


in your case no need of registration

If the legal name and PAN is different in 2 states, then no need gst registration as per your query.

How could a person have two PAN.. its illegal..
and if you are talking about two seperate persons then its oblivious that you don't need registration separately

Yes, I also have same view.

possible incase of business verticles

GST Registration is PAN based and State specific. More than 1 GSTIN can be taken on a single PAN card.

Case 1: Branch in Same State

A business that has its Head Office and branches in the same state can obtain a single registration declaring one office as the principal place of business. In this case, a single business entity with a unique PAN will have a single registration of the state in which its office is located.

Case 2: Branch in Multiple States

A business that has a Head Office in one state and branches in other states must obtain registration a separate registration for every state in which the branch is situated. In this case, a single business entity with a unique PAN will have more than one registration on the same PAN.

Case 3: Business Verticals

A business may have business verticals i.e. distinguishable components engaged in business activities different from each other. In a single business. there can be a manufacturing and trading units which can be considered as business verticals.

In this case, more than one registration can be obtained even when the Head Office and branches are located in the same state.

different gst no. are possible but PAN can't be seperate for different business vertical...

The question stated that a person has two PAN.. i said it is illegal

Agree with you views...

yes actually multiple registration with single pan possible but multiple pan concept won't arises.

Can't see the replies.
Post as a new query.

is pan will remain same for different registrations in different states... and if. pan remains same then is that person is liable for registration that i have asked abovee ...

plz rlyy