One can take two GSTIN for one place of business under same PAN but then both of them should be under regular or composite.
You can also take different GSTIN for different PAN with same place of business. In this case one can be regular and one composite.
However many registration at one place raises suspicion of fake invoicing where supply are done within them.
Books of accounts are to be maintained separately for each GSTIN whether under same PAN or different
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Kolkata
CA Inter
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