Introduction:

As we all know, GST registration for any person becomes mandatory when the supplies exceed the basic exemption limit i.e. 40 lakhs in case of goods and 20 lakhs in case of services. Additionally, there are a few circumstances in which GST registration becomes mandatory. State-wise, separate GST registration is to be obtained for all those states from where the taxable supplies are being made. Now we all know that GST registration has to be obtained state-wise, but another question arises in the mind of taxpayers, Can we take more than one GST registration within the same state? There can be many objectives behind applying for multiple GST registrations within the same state or union territories, such as different businesses, ease of maintenance of accounts/records, nature of business, geographical convenience, infrastructural benefits and many others.

Can one person apply for more than one GST registration within the same state?

The answer is YES. As per Rule 11 of CGST rules-2017, Any person having more than one business running under the same state or union territory, if required separate registration for each place of business, shall be granted a separate registration for each such place of business. Such a person must fulfil the below-mentioned conditions.

The person applying for multiple registrations within the same state or union territory must have more than one place of business.

The person applying multiple registrations shall not pay tax under section 10 i.e. such a person will not be able to register as a composition taxpayer for any of the registrations.

All separately registered places of business must pay tax on the supplies made to another registered place of business and issue a tax invoice or bill of supply, as the case may be.

Any person requiring multiple registrations within the same state or union territory must comply with the above-mentioned conditions though the conditions imposed are quite simple and obvious. All the registration applications have to be made individually for each place of business, and all the other provisions of the GST Act shall apply to each registration. All the registration applied shall be treated as a distinct entity in the eyes of GST law.