Registration on same PAN

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