Query on gst registration

QUERY ON GST REGISTRATION: - I have a query that whether it is possible for  a CA firm having different branches in the same state, can take separate registration under GST regime on a single PAN  for the convenience of Return filing? 

If it is possible, then what is the  procedure to take separate registration in case a firm already have taken  SINGLE REGISTRATION for all branches in the same state? 
Please reply!

Replies (3)
You need to apply for fresh registration for all different branches. Last two digit of GSTN will vary.
You may refer www.gstkendra.com

Sir what will be the impact of present GST NO.

No, You cannot. separate registration can be done only in case of different business verticle on same Pan No. You can apply for separate registration on only on different Pan no.

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