LIVE GST Certification Course by CA Arun Chhajer begins 27th April. Register Now!!

Registration on same PAN

Ravindra Mahale (Senior Accountant) (64 Points)

14 February 2020

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

Reply
Follow
Share

7 Replies

Chandu Chowdary (58 Points)
Replied 14 February 2020

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.

1 Like

Ravindra Mahale (Senior Accountant) (64 Points)
Replied 14 February 2020

Thanks Chandu,
But tell me turnover of both businesses will counted together and will loose composition scheme of first business?

Chandu Chowdary (58 Points)
Replied 14 February 2020

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.

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 14 February 2020

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

1 Like