Question ID :
19624
multiple registration in the same state
Is multiple GST registration allowed for a single PAN in the same state? for example a CA firm if having 3 branches in the same state. Can the CA firm take multiple GST registration
Posted by
t sankar
on
May 08, 2017
Filed Under
GST
Multiple registration is allowed in GST for same PAN only in case of multiple business verticals. Multiple business verticals mean variety of businesses and not multiple locations.
As of now, even though GST provisions allow for multiple registrations, the provisional ID was provided based on TIN allocation only. Since the existing VAT acts provide for one TIN per dealer only for each state, the provisional ID would have been only one irrespective of business verticals.
We are expecting announcement of option enabled to register such multiple registrations for each vertical.
In your query, same CA firm having 3 branches in same state cannot take multiple registrations under GST
Posted by
Krishna Kumar on
May 09, 2017
Answer ID :
53136
Yes if there is spearate profit share etc.
If no need then 1 regn sufficient. Will avoid multiple returns.
Posted by
Madhukar N Hiregange on
May 11, 2017
Answer ID :
53202
No, as there is only type of services provided from different branches, One reg will be allowed. Multiple gst registration allowed in case of change of business or service
Posted by
CA JEET REWRI on
Jun 15, 2017