GST registration

No u can't do that but u can two registration in same state at same pan

It means we cannot apply two registration in same address. Am I right or wrong

Yes you cannot apply two registrations at same address.

Ok  but my question is  if I have two registration in WB in different address then we file two GSTR 1 and two' GSTR 3b every month.am I right

Yes, assuming you are not a composition dealer

Yes I am not a composition dealer

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..

Thanks sir

I have a another quarries regading GSTR 9 Excess claim ITC please answer me