Sir, I have two separate divisions in one company. I have one GST number for whole company. Both divisions are at same place of business.
Can I apply for separate registration for other divisions so that I have different GST number for both divisions.
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Sir,
Please refer to the order of AAR (Kerala) 2019 (28) G.S.T.L. 338 (A.A.R. - GST) = 2019 (8) TMI 817 - AUTHORITY FOR ADVANCE RULING - KERALA in Re: SPACELANCE OFFICE SOLUTIONS PVT. LTD. which will clarify your query.
Thanks, kindly provide link.
Separate registration can be granted for more than one business place in a state or union territory. but subject to fulfilment of conditions under rule 11. in your case principal place of business is at same place, needs to check other factors, may be separate registration obtained.
2019 (28) G.S.T.L. 338 (A.A.R. - GST) = 2019 (8) TMI 817 - AUTHORITY FOR ADVANCE RULING - KERALA IN RE : SPACELANCE OFFICE SOLUTIONS PVT. LTD.
Q. Can I apply for separate registration for other divisions so that I have different GST number for both divisions ?
Ans. Yes.
If Pan Number is same and balance sheet is common than need not required to take separate registration. to avoid un necessarily monthly compliancies of GST.
Even through the concept of business verticals has been removed in GST from 01.02.2019, we can still take separate registration for 2 divisions within the same premises as per rule 11 of the CGST Rules, 2017.
Regards
CA Hemanth Kumar
As per my view separate registrations can be obtained subject to terms and conditions as applicable