How much proprietor firms against one Pan and adhaar

426 views 6 replies
dear all experts,
the question is how many firms can be registered against single pan and adhaar number which is already registered either as regular or composition dealer. futher if it can be more than one then weather a new gstn will be alloted ? pls reply
Replies (6)
There is no such restriction under any law for creating proprietary firm. As fas as GST is concern GST registration has been made state wise.
Multiple questions raised, go through below points:-
1. GST registration is state wise. Based on single PAN, one can get multiple registrations in different states as well as same state.
2. composition is a scheme, which is PAN based. Once opted, it will be applicable on all GSTINs registered on single PAN.
3. On a single PAN, one can register multiple firms, there is no restriction on this.
4. Adhar is just a ID proof, it has nothing to do with any limits for registerations anywhere.

Hope you got the answer else clarify your exact query.

Regards
Agree with Sandesh Sir...
Well Explained...👍
Dear sir I got the proper answer.
but from ur second point one new doubt arose pls clarify it.
Taking an example, a composition dealer applies for a new gstn in same state as regular dealer with a new firm name. will he be allowed for registration as regular dealer as according to your point no 2 he has already opted for composition scheme and accordingly it will be applicable for all multiple gstns taken by him, if any. in this way he may not be a composition dealer as well as a regular dealer although with different firm name and different gstn. am I taking this right sir ?
As per the Proviso to Section 10(2) of the CGST Act 2017, "Where more than one registered persons are having the same Permanent Account Number [issued under the Income-tax Act, 1961], the registered person shall not be eligible to opt for Composition Scheme unless all such registered persons opt to pay tax under the Provision of sub-section (1) of Section 10.

So Composition Scheme Dealers cannot opt to pay tax as Regular Dealer in one State and Composition in one or other.

All the Registration needs to be obtained under Composition Scheme only.
Thanks to all of you for your valuable and satisfactory answer.


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 09 June 2026
Article Trainee

Numbertree LLP

Mumbai

CA Inter

View Details
Company
04 June 2026
Semi Qualified CA

Goyal Puneet & Associates

New Delhi

CA Final

View Details
Company
Featured 28 May 2026
SEMI QUALIFIED/ CA DROPOUTS/ ARTICLES

T R SOOD & CO

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 04 June 2026
Article

Rakhecha & Co.

New Delhi

CA Inter

View Details
Company
09 June 2026
Accounts Associate

S Madan and CO

New Delhi

Graduate (Any)

View Details
Company
Featured 27 May 2026
Lead Conversion Executive / Sales Closing Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details
Company
26 May 2026
Education Content Creator

Adyayam Education LLP

Bengaluru

CA Foundation

View Details
Company
20 June 2026
Chartered Accountant

ANV & Company

New Delhi

CA

View Details