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SINGLE GST OR TWO GST

Asif Ali (B.Com) (323 Points)

15 May 2022

Dear Experts,
I have a business of garments and also have a gst number of garments business. I want to start a new business of garments.
My queries is as under:-
(1) Can I do both businesses under a single gst number?
OR
(2) Can I take a new gst number by same pan and same address for separate saperate businesses?

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12 Replies

prasad Nilugal ( GST Practitioner & Accounts ) (14163 Points)
Replied 15 May 2022

You have to add your new business and all details, in existing GST registration .

Asif Ali (B.Com) (323 Points)
Replied 15 May 2022

Sir, new business is footwear wrongly entered garments.
and tell me Sir, if want to apply another gst number with same pan and same address. is it possible?

prasad Nilugal ( GST Practitioner & Accounts ) (14163 Points)
Replied 15 May 2022

You Can add your new business in existing GST registration . After approval from GST department you can issue Tax invoice .

Asif Ali (B.Com) (323 Points)
Replied 15 May 2022

Dear Prasad Sir,
I understand and also thank You very much.
I also want to know for knowledge purpose if I have a gst number and I want to take another gst number with same pan and same address.
Is it possible??.
Thanks in advance Sir.

prasad Nilugal ( GST Practitioner & Accounts ) (14163 Points)
Replied 15 May 2022

As per rule 11(2) of the CGST rules 2007 , if such person has more than one place of business , as defined section 2(85) of the CGST act 2017 .

1 Like

CA Altamush Zafar (GST Consultant) (15907 Points)
Replied 15 May 2022

Both options are available. You can carry on the new business under the same GSTIN or you can take a new GSTIN

1 Like

Asif Ali (B.Com) (323 Points)
Replied 15 May 2022

Thanks....

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 15 May 2022

Dear Asif
Yes you can carry on both the Business under single PAN , but it is advisable to keep correct Book keeping , you must take separate registration for new business

1 Like

sabyasachi mukherjee (26039 Points)
Replied 16 May 2022

Seperate business seperate gstn but under one pan . Imagine a practical situation where a person carries on 2/3 business.

prasad Nilugal ( GST Practitioner & Accounts ) (14163 Points)
Replied 16 May 2022

@ pankaj
But rule 11(2) (a) of CGST rules says , if such person has a more than one place of business ( two different address ) then only he can take two separate registration ,in above case he has only one address with two different business , so rule 11(2)(a) not permits . so I think he has to add his new business in existing registration .

Asif Ali (B.Com) (323 Points)
Replied 16 May 2022

Sir,
if a person carry on business garments with gst and want take another gst for same business same pan same address, than??

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 16 May 2022

ANOTHER GST NUMBER CAN OBTAIN AT SAME ADDRESS BUT THERE MUST BE SOME PARTITION SHOWING THAT ITS ANOTHER BUSINESS PLACE IN SAME PREMISES, NEED TO PUT THE SIGN BOARD ALSO.