GST, or Goods and Services Tax, is the unified indirect tax system established in India by the Government of India. The GST Act mandates that the business entity or a person earning an aggregate turnover during a year over and above the prescribed threshold limit for exemption shall take registration under GST and make payment of the same to the tax authorities along with the proper filing of GST Returns. There is a certain list of persons specified by the GST Act who do not need to take registration under GST as per section 23 of the CGST Act. Section 24 of the CGST Act specifies the list of persons who should take mandatory registration under GST despite their aggregate turnover not exceeding the prescribed limit.
Registration under GST can be made by a person or applicant using the GST REG-1 form. Under this, the person needs to furnish various details and documents, one of which is proof of the business premise or the place of business of such applicant. Some of the documents which should be furnished for the same include:
– In the case of a rented or leased premise, a copy of the rental or lease agreement, coupled with the rent payment receipts, the Property Tax receipt, the Municipal Khata copy, or the electricity bill copy, shall be provided.
If such an agreement of rent or lease is not available, then an affidavit to the effect of such renting or leasing, along with the electricity bill or such other bills, shall also be furnished.
– In the case of owned premises, a Municipal Khata copy or copy of the Property Tax Receipt or the electricity or water bill shall be provided.
– In case the premises are not covered under the above two, the Consent Letter shall furnish the document supporting ownership held by the Consenter, including a Municipal Khata copy or a copy of the electricity bill, which shall be provided.
– In the case of the SEZ (Special Economic Zone) Unit or Developer, the Certificates issued by the Government of India shall be furnished to this effect.
As we gain an understanding of obtaining registration and the documents to be provided in case of a place of business, let’s look into the core topics of this article.
Multiple GST Registrations in the Same Address
This is a key point of discussion in this article. As there is no direct section or rule or allied provisions provided by the GST Act or GST Rules regarding the allowing of registration under GST in the same address to multiple persons, we shall discuss the same keeping in light the following namely, ‘Space lance Office Solutions Private Limited – 2019(8) TMI 817 – Authority for Advance Ruling – Kerala’.
Multiple GST Registrations in Different States
Often, we can see that business entities operate their branches or verticals in multiple states within the country. For businesses operating under GST Laws, they should obtain registration under GST in each state, accounting for various registrations as they expand into new states.
Multiple GST Registrations in the Same State
As per the GST Act, if a business entity has multiple verticals of its business or business verticals within a single state or, say, a Union Territory, then it shall take multiple GST registrations for each of these verticals, subject to certain conditions and rules given in the Act. Understanding business verticals, we can say that the same is a distinguishable component of an entity.
Multiple GST Registrations with the Same PAN
PAN Card is the Permanent Account Number, which is a unique number issued by the Income Tax Authority to business entities, individuals, and other persons for identification. This is one of the basic necessities for any business entity to operate in India. Business entities can also use this to file income tax returns (ITR) during each assessment year.
