Multiple GST registrations under a single PAN occur when a business operates in more than one state, or has additional places of business registered separately under GST. Each state registration gets a unique GSTIN with the same PAN embedded at positions 3–12.
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M/S UNIVERSAL FLAVOUR & FRAGRANCE (PAN: AGHPA6260B) has 3 GST registrations across 2 states (Uttar Pradesh, Gujarat). Each state where a business has a place of business requires a separate GSTIN. 1 registration is currently cancelled.
Verify the specific GSTIN on every invoice before claiming ITC. M/S UNIVERSAL FLAVOUR & FRAGRANCE has 1 cancelled registration and 2 active registrations under PAN AGHPA6260B. ITC can only be claimed against invoices issued under an Active GSTIN. Invoices from a cancelled GSTIN are invalid and ITC claims will be disallowed.
M/S UNIVERSAL FLAVOUR & FRAGRANCE is registered as a Proprietorship — a sole proprietorship. The PAN belongs to the individual proprietor, who is personally liable for all GST obligations. The entity type is extracted from the GSTIN record in the official GSTN database.
Under GST law, a business with a place of business (branch, office, warehouse, or factory) in a state must register separately in that state. M/S UNIVERSAL FLAVOUR & FRAGRANCE operates in 2 states (Uttar Pradesh, Gujarat), so it holds a separate GSTIN for each. When transacting with them, use the GSTIN corresponding to their branch in your state to ensure correct IGST/CGST+SGST treatment.
Character 13 of a GSTIN differentiates multiple registrations of the same PAN within the same state. The first registration gets "1", a second in the same state gets "2", and so on up to 9 then A–Z. Most businesses show "1". Seeing "2" or higher means the entity has more than one place of business in that state.