Multiple GST Registration in the Same Address

September 7, 2023

14,890 2 mins read

As there is no direct section, regulation, or associated provision in the GST Act or GST Rules permitting several registrations for GST at the same address, there is a lot of confusion whether such enrollments are allowed or not. This article clears the same.

Can an Individual Obtain Multiple GST Registration in Same Address?

Yes, multiple GST Registration in the same address is possible provided that an individual satisfies the conditions of having distinct and separate business verticals.

GST Registration Rules, vide 31.03.17

Separate registration for multiple business verticals within a State or a Union territory –

(1) Any person having multiple business verticals within a State or a Union territory, requiring a separate registration for any of its business verticals under sub-section (2) of section 25 shall be granted separate registration in respect of each of the verticals subject to the following conditions:

(a) Such person has more than one business vertical as defined in clause (18) of section 2 of the Act;
(b) No business vertical of a taxable person shall be granted registration to pay tax under section 10 if any one of the other business verticals of the same person is paying tax under section 9.

Explanation – Where any business vertical of a registered person that has been granted a

separate registration becomes ineligible to pay tax under section 10, all other business verticals of the said person shall become ineligible to pay tax under the said section.

(c) All separately registered business verticals of such a person shall pay tax under this Act on supply of goods or services or both made to another registered business vertical of such person and issue a tax invoice for such supply.

A registered person eligible to obtain separate registration for business verticals may submit a separate application in FORM GST REG-01 in respect of each such vertical.

The provisions of rule 2 and rule 3 relating to verification and grant of registration shall, mutatis mutandis, apply to an application submitted under this rule.

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Can Different Individuals Obtain GST Registration in the Same Address?

Yes, in light of the judgment in ‘Space lance Office Solutions Private Limited – 2019(8) TMI 817 – Authority for Advance Ruling – Kerala’.

In this case, the applicant is in the business of subletting co-working spaces to a number of entrepreneurs who are mostly running start-up enterprises in the service industry.

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It was determined by the authorities that there are no direct laws or guidelines under GST that prevent such registration using the address of shared office space if the landlord or property owner allows such sub-letting of space as co-working space. Hence, even though they were separate businesses, they were permitted to register for GST: https://www.gst.gov.in/ using the same address.

The Authority of Advance Ruling, even opined that the world is changing everyday, and traditional workplace settings are also changing presently. And co-working spaces are a crucial necessity and supporting aspect for startup businesses, allowing them to launch their office spaces with less capital.

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