TWO GST REGISTRATIONS IN SAME STATE

A client with a bakery business registered under the GST composition scheme has opened a new branch. They wish to obtain a separate GST registration for this new branch rather than simply adding it as a branch to the existing registration. The discussion clarifies that if both businesses operate under the same PAN within the same state, a new registration isn't typically needed. However, if the intention is to operate them as distinct businesses, a new GST registration with a different trade name would be required.