MULTIPLE GST ON SAME PAN IN ONE STATE

there came an amendment on 1.2.19 where the term ''business vertical' was deleted.

Based on this can a private limited having 1 GST number in a state will be eligible to take another GST number under same company i.e. on same PAN for same nature of business that will be conducted at different place within same city?

 


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Replies (5)
Quick Summary
A company can have multiple GST registrations in the same state under the same PAN if it has multiple places of business, as per CGST Rule 11 and Section 25(2). However, it is optional. Alternatively, one GSTIN can cover multiple locations by adding additional places of business.

One central gst number and one state gst number.

Please elaborate.

for example if a  Ludhiana based textile manufacturer already has a GST number on place 1. can he apply for the new GST number under same PAN for same business for place 2 located within the same city?

Yes, you can have multiple GST registrations in the same State if you have multiple place of businesses even if the nature of business is the same (Rule 11 of the CGST Rules). However, this is optional. You can still have one GSTIN for one state where your will include all the places of business as additional place of business.

Under the CGST Act of 2017, a person liable for GST registration in multiple states must apply for registration in each state separately. They can obtain multiple GST registrations with the same PAN in a state or union territory. Additionally, if a person operates different business verticals in a state, separate GST registrations can be granted for each vertical, all linked to the same PAN, as per Section 25(2) of the Act. This allows for efficient management of GST compliance across various business activities within a region.
 

Yes, You can take different GSTIN on Same PAN within same State Or can do business on ONE GSTIN with adding additional place of business within same State. Its optional to  RP.

Ref- (Rule 11 CGST)

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