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multilpe GST no in the same state, Goods and Services Tax - GST

Issue Id: - 113053
Dated: 16-11-2017
By:- arun aggarwal
multilpe GST no in the same state

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We are located in the area based exempted area, and its beneficial for us to sell locally.

I want to ask that can we have multilpe GST nos in the same state/city with different address but having the same Pan card and the constitution.

Further if yes can we chagre SGST and CGST while selling to the other unit ?

Thanx in advance


Posts / Replies

Showing Replies 1 to 7 of 7 Records

1 Dated: 16-11-2017
By:- Ramaswamy S

One state one registration for a single business vertical irrespective of the number of units. No GST is chargeable within the same registration. No invoice is to be raised between the units for Stock transfer within the state but on a delivery challan + e-way bill.

If more than one business vertical in the same state, different registration is required for each vertical.Invoice with GST is to be raised in this case.



2 Dated: 16-11-2017

I support the views of Sh.S.Ramaswamy Sir.

3 Dated: 16-11-2017
By:- Ganeshan Kalyani

More number more complaince and more complications. Your suppliers will have to remember you numbers and mention correct number so that when he uploads the sales details it shall appear to you as purchase .

If one business vertical is totally exempt and another one is taxable. Then in my view separate number will reduce the reconciliation process in the GSTN.

4 Dated: 17-11-2017
By:- Ganeshan Kalyani

Reconciliation of GSTR 2A is tedious job. Each mismatch invoices needs to be reconciled.

5 Dated: 17-11-2017
By:- arun aggarwal


6 Dated: 18-11-2017
By:- Ganeshan Kalyani


7 Dated: 19-11-2017

I support views of respected expert members.

proviso to rule 8(1) of CGST Rules. states - Area based exempted units under same PAN in a state require one registration only.

Question of charging SGST & CGST will not arise in one registration .


CA Anita Bhadra


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