Check sibling questions

GSTIN No is normally in following format

State Codes of Different States are as follows

 

 

 

 

 

 

Suppose a person has 2 branches, One in Delhi, other in Mumbai

Whether both have Same GST No or Different?

View answer

Both will have separate GST no as State codes are different

Suppose Pan no is BBUPS5192K

Delhi GSTIN No will start with 07      (Example 07BBUPS5192K1ZR)

Mumbai GSTIN No will start with 22 (Example 22BBUPS5192K1ZR)

Suppose a person has 2 branches, One in Karol Bagh Delhi, other in Patel Nagar Delhi

Whether both have Same GST No or Different?

View answer

Person can use single GST No for both branches

This is normally done if both branches are dealing in same business

 

Person can also opt for different GST no for both branches

This is normally done if both branches have different business vertical

Suppose Pan no is BBUPS5192K

Karol Bagh GSTIN No will start with 07       (Example 07BBUPS5192K1ZR)

Patel Nagar GSTIN No will also start with 07 (Example 07BBUPS5192K2ZR)

(Only digit after pan card will change from 1 to 2)

 

 

 


Transcript

Whether Separate Registration Required for Different Branches Branches in Different States Same State Separate Registration for each Branch Different Business Vertical Same Business Verti cal Normally Separate GST no for all Branches Normally Common GST no for all Branches A person has Pan No BBUPS5192K He applies for 2 Registration in Delhi and Mumbai Delhi 07BBUPS5192K1ZR Mumbai 22BBUPS5192K1ZR He applies for 2 Registration in Delhi Karol B agh, Delhi 07BBUPS5192K1ZR Patel Nagar, Delhi 07BBUPS5192K2ZR Only State Code Different Digit After State Code Different

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About the Author

CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.