Registration on same PAN

Hello friends Kindly guide me regarding GST registration query
One of my client runs retail medical shop as composition dealer and now he wants to sale cloths and other cosmetic items through e commerce website
Hence he want another GST registration on the same PAN. Is it possible? Will first business composition scheme he will loose or not ? Turnover of both businesses will count together or separate as both are different type of business
Replies (7)
Quick Summary
This discussion clarifies whether a business can obtain a second GST registration on the same PAN for a different business, such as selling clothes and cosmetics online while operating a medical shop as a composition dealer. It's confirmed that multiple registrations are possible on one PAN, even within the same state, if operating different businesses. However, a key point is that a composition dealer cannot supply goods through an e-commerce operator. If a second business is registered under the same PAN as a regular dealer, the first business's composition scheme eligibility is forfeited. Aggregate turnover across all business verticals is considered for threshold limits, and a single PAN cannot hold both a composition and a regular registration simultaneously; both must be under the same scheme.

Dear Ravindra,
2 registrations is possible on one pan card
1.When both offices or head offices or branches are in different states then 2 registrations are required (mandatory)
2.When person has two different businesses in same states may apply for different registration.
Thanks Chandu,
But tell me turnover of both businesses will counted together and will loose composition scheme of first business?
1.The annual turnover of all the verticals to be aggregated to determine the threshold limit.
2.The business verticals cannot opt for composition scheme if the turnover exceeds the threshold limit.
Dear Ravindra

As per Section 10(2)(d) composit dealer cannot make supply through E-commerce Operator.

Yes if he does the 2Nd business under same PAN & that's for sure he needs to be Registered as regular dealer for the same , then in term of under section 10(2) he is disqualified as composit scheme for 1St business.

Moreover as per Definition of Aggregate Turnover u/s 2(6) supply under same PAN computed all India basis.

In short , The turnover is not the matter instead you are not eligible obtain one Registration in composit scheme & other under Reqular scheme under same PAN . Either both under composit or both under Reqular .

Note : 2nd business cannot done under Composit Scheme hence to carry both the business under Reqular scheme only
Thanks Mr. Pankaj

* then as per Proviso under section 10(2) of CGST Act

You are always welcome dear

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