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Can a legal entity & Proprietor have multiple GSTIN within same State ?

mack (Thinking-to-start-business) (154 Points)

28 December 2022

GST first 2 digits denote State and then PAN number, 'Entity Code', Default Letter, Check code

Legal entities with multiple verticals in the same state can have multiple GSTIN for each vertical on the same PAN number and the 13th Digit of GST number 'Entity Code' will show the total registered GSTIN on the same PAN for the same state. I understood this.

But my question is that the same this is possible or not possible for a 'Proprietorship' ?

Apart from this, In the case, a Legal entity or proprietor selling from different states then both can attain a separate GSTIN for each of these states ? Yes/No

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2 Replies

Elisa (na) (620 Points)
Replied 29 December 2022

Yes, it is possible for a legal entity and a proprietor to have multiple GSTINs within the same state.

mack (Thinking-to-start-business) (154 Points)
Replied 31 December 2022

Hello Elisa,

I can understand that the 13th digit in the GST number represents 'Entity Code' so that will increase based on the total registered GST within the same state, But they are using the term 'Entity' which means 'legal entity' and 'Proprietorship' is not considered as 'Entity'.

Also in this article, they are telling that a 'Proprietor can't get multiple GST within same state'

on heading "Know the reasons why a proprietor can’t take 2 GST Registration within same state on 2 different business name"

https://www.e-startupindia.com/learn/a-proprietor-cant-take-2-gst-registration-within-same-state/