Is gst is firm based tax, (vat as in earlier) or pan based?

S S Dahale ( Agri and business) (439 Points)

12 May 2018  

 Is GST is firm based tax, as like,VAT  in earlier indirect Tax regime, where there were VAT No.and returns allotted to different firms as entity  or is GST is a PAN based? like a person heading different firms, but his PAN quoted, so all purchases and sales of different firms to be combined under same PAN no.based GST registration No.