Can We Register 2 GST Numbers Under 1 PAN Card in India?

Introduction

If you are managing more than one business or operating in different states, you might wonder: Can we register 2 GST numbers under 1 PAN card in India? This is a common question for entrepreneurs planning business expansion, e-commerce setups, or a state-wide presence. The answer is yes. Under GST law, a business can hold multiple GST registrations under one PAN, either for different states or for distinct verticals within the same state.

What Is GST Registration and How Is It Linked to PAN?

• GST registration is a legal requirement for businesses with turnover above the threshold limit or involved in interstate trade. It ensures tax compliance and enables the collection and payment of GST.
• GSTIN is a 15-digit unique number assigned to each registered business.
• It is generated using the PAN of the applicant, making GST registration PAN-based.
• The format of GSTIN:
  • First two digits – State code
  • Next ten digits – PAN
  • Last three digits – Entity and check code
• For official reference: GST Portal

Can You Register 2 GST Numbers Under 1 PAN Card in India?

Yes, legally you can. The Central Goods and Services Tax Act, 2017 allows for:

1. Different States or Union Territories

If your business operates in more than one state or union territory, separate GST registration is mandatory in each such location, even if operating under a single PAN.

2. Same State – Distinct Business Verticals

• You can obtain more than one GSTIN within the same state if:
  • You operate distinct verticals (e.g., garment retail and food services)
  • Each has independent books of accounts
  • You comply with Rule 11 of the CGST Rules
• Note: Merely having different product lines or branches is not enough unless they are separate business verticals with clear financial demarcation.

What Is the Process to Apply for Multiple GSTINs Under One PAN?

For Different States:

• Visit www.gst.gov.in
• Click on ‘New Registration’
• Select the respective state/UT
• Enter PAN, email, and mobile number
• Verify via OTP
• Fill out business details and upload required documents
• Submit the application and obtain ARN
• Receive GSTIN after verification by GST officer

For Same State – Different Business Verticals:

• Log in to existing GST account
• File Form GST REG-01
• Choose “Reason for Registration – Business vertical”
• Submit separate books of accounts for each vertical
• Provide supporting documents and financial separation
• Department reviews and issues additional GSTIN if justified

What Are the Documents Required?

• PAN card of the business/applicant
• Aadhaar card of proprietor/partners/directors
• Address proof for each business location
• Rent agreement or utility bill (if rented premises)
• Bank account details (cancelled cheque or passbook)
• Constitution documents: Partnership Deed / Certificate of Incorporation / LLP Agreement
• Authorization letter / Board Resolution (in case of companies)

What Are the Benefits of Registering 2 GST Numbers Under 1 PAN?

• Clear Tax Segregation: Helps separate accounting and reporting for each business.
• Regulatory Compliance: Ensures each location or vertical complies independently.
• Eligibility for Local Benefits: Businesses can claim local state incentives or schemes.
• Operational Flexibility: Better management across locations or services.
• Ease of Audit: Easier for authorities to track activity per GSTIN.

What Are the Challenges You May Face?

• Increased Compliance Burden: Each GSTIN requires separate returns, invoicing, and audit trail.
• Separate Accounting Records: Must maintain individual books per vertical or state.
• Administrative Cost: Professional charges and internal management effort increase.
• Risk of Penalty: Mistakes in one GSTIN can lead to scrutiny or penalties.

What Happens If You Don’t Register Separately When Required?

Real-Life Example

A Mumbai-based retail business starts a new store in Gujarat. Since GST is state-specific, the business must apply for a new GSTIN in Gujarat, even if operating under the same PAN. This helps them:

• File state-specific returns
• Claim input tax credit locally
• Manage state compliance independently

What Does the Law Say?

• Section 25(1), CGST Act, 2017 – Separate GST registration for each state.
• Section 25(2) – Option to obtain separate GSTINs for distinct verticals within the same state.
• Rule 11, CGST Rules – Lays down the conditions for vertical registration.
• View GST Rules – CBIC Portal

When Should You Consider Multiple GST Numbers?

• Business expansion across states
• Starting different service/product verticals
• Separate warehouses or units outside the home state
• E-commerce models delivering from multiple states
• Managing branches with distinct accounting and management

How Many GSTINs Can Be Taken on One PAN?

There is no fixed limit on the number of GST registrations that can be obtained under a single PAN. As per GST law, one GSTIN per state or union territory is compulsory if a business operates in more than one location. Additionally, a business may obtain more than one GSTIN within the same state, but this is optional and permitted only for distinct business verticals. However, each such registration must be justified with proper documentation, including separate books of accounts, and a clear operational and financial separation between the verticals, in accordance with Rule 11 of the CGST Rules.

Conclusion

Yes. you can register 2 or more GST numbers under one PAN card in India. Whether you’re expanding into new states or diversifying services, GST law enables you to operate compliantly and efficiently across verticals. Just ensure that each GSTIN is managed separately, with proper books, returns, and documents.

Suggested Read :

New GST State Code

Why GST Nil Return is Necessary?

How to obtain a GST Number?

How to check the HSN code?

SAC code in GST

FAQs