13 September 2020
Yes @ Mr. Nitin Agarwal. You can apply for another GST Registration in the same state for same business under the same PAN. You can apply multiple GST Registration for multiple "PLACE OF BUSINESS". Earlier it was restricted to 'Business Vertical' but after the CGST Amendment Act 2018, the concept of Business Vertical has been done away with.
Legal Background :
As per PROVISO to sub-section (2) of Section 25 of the CGST Act 2017, "A Person having multiple Place of Business in a State or Union territory may be granted a separate registration for each such place of business, subject to such conditions as nay be prescribed."
You have to apply for a Fresh GST Registration by filing FORM GST REG-01 electronically through the common portal.