Question ID : 44438

Separate registration under same PAN

A person has applied for separate GST registration against same PAN as he is already having another GSTIN against same place of business.New business is different from old one.Hence separate trade licence has been obtained under separate trade name. GST dept is saying that second registration under same PAN in same place of business in same premises is not allowed under rule 11 od CGST Rules.But fact is that client will carry different businesses in different floors with separate accounting system.How to go about it ?? Will he go for amendment of existing RC with combined name?? If that be so, can he avail ITC of old business in his new one ??

As per my view, Seperate GST registration is suggestable for seperate business. You need to explain to the officer saying two businesses are in two different floors and accordingly try to convence the officer. You can also continue the existing GST registration for new business as well by adding the new catagory of business in core-field amendment, however, you need spend more time to maintain seperate ITC registers and to segragate the iTC from GSTR-2B etc.,