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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S.J.TRADING CO. (PAN: CQDPS3360J) has 2 GST registrations across 1 state (Punjab). 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. S.J.TRADING CO. has 1 cancelled registration and 1 active registration under PAN CQDPS3360J. 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.
S.J.TRADING CO. 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.
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.