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GST Registration – Multiple Scenarios

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  Posted on November 20, 2021

GST Registration – Multiple Scenarios

GST or the Goods and Service Tax is the unified indirect tax system established in India by the Government of the country. 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 the GST Returns. There is a certain list of persons specified by the GST Act who does not need to take registration under GST as per section 23 of the CGST Act. While section 24 of the CGST Act is specifying the list of persons who should take mandatory registration under GST, despite their aggregate turnover not exceeding the prescribed limit.

The registration under GST can be availed by a person or applicant using the form GST REG-1. Under this, the person needs to furnish various details and documents out of which one of the major ones is the proof for the business premise or the place of business of such applicant. Some of the documents which should be furnished for the same includes:

– In the case of a rented or leased premise, a copy of the rental or lease agreement coupled with the rent payment receipts or the Property Tax receipt or Municipal Khata copy or electricity bill copy shall be provided.

If such 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, Municipal Khata copy or copy of Property Tax Receipt or the electricity bill or water bill shall be provided.

– In case of premises which are not covered under the above two shall furnish the Consent Letter along with the document supporting ownership held by the Consenter including Municipal Khata copy, or the copy of electricity bill shall be provided.

– In the case of the SEZ (Special Economic Zone) Unit or Developer the Certificates to this effect issued by the Government of India shall be furnished.

As we gained an understanding about the obtaining of registration and what are the documents to be provided in case of place of business, let’s look into the core topics of this article.

Multiple GST Registration in the Same Address

This is one of the major points of discussion of 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’.

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Multiple GST Registration in Different States

Often, we can see that business entities operate their branches or verticals in multiple states within the country. GST Laws, then these business entities should be obtaining registration under GST in different states, accounting for multiple registrations with the addition of business in each state.

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Multiple GST Registration in the Same State

As per the GST Act if a business entity is having multiple verticals of its business or business verticals within a single state or say a Union Territory, then it shall take multiple GST registration for each of these verticals, specific to certain conditions and rules are given there in the Act. The understanding business vertical, we can say that the same is a distinguishable component of an entity.

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Multiple GST Registration with Same PAN

PAN Card is the Permanent Account Number which is a unique number issued by the Income Tax Authority to the business entities, individuals, and other persons for the purpose of identification. This is one of the basic necessities for any business entity to operate in India. This can also be used by the business entities for filing their Income Tax Returns (ITR) during each assessment year.

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