GST, or 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 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 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, a Municipal Khata copy or copy of the Property Tax Receipt or the electricity or water bill shall be provided.
– In case of 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 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 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 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, specific to certain conditions and rules are given there in the Act. Understanding business verticals, we can say that the same is a distinguishable component of an entity.
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Multiple GST Registration with the 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 business entities to file income tax returns (ITR) during each assessment year.
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