Sandipan Mitra is the CEO and co-founder of Pice. He boasts eight years of experience in the B2B and fintech sector. Sandipan's journey includes significant roles at multiple Indian Unicorns Including Product at PayU, and as founding member / VP, Product at Open Financial Technologies.
19 Aug 25
7 mins
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Can We Obtain Multiple GST Registration in Same Address?
A registered person can obtain multiple GST registrations at the same address if they operate distinct business verticals under GST rules.
Business verticals must comply with tax provisions, and if one opts for the composition scheme, others under the same PAN cannot.
Supplies between separately registered business verticals require tax invoices and GST payment.
The Space Lance Office Solutions Pvt. Ltd. case clarified that co-working/shared office spaces can have multiple GST registrations.
Landlord consent in lease agreements is crucial, as lack of permission for subletting is a common cause of GST registration rejection.
Have you ever wondered if your start-up or distinct business vertical can secure multiple GST registrations from the same address, especially in today’s booming co-working landscape? Well, a registered person may obtain more than one GST registration at the same address if they meet the established conditions as part of the GST Registration Rules.
Such rules, as laid down on March 31, 2017, particularly highlight that persons with separate and distinct business verticals within States/Union territories may be allowed separate GST registrations for every such vertical, provided they adhere to the provisions of the GST Act.
This blog will provide a clear perspective on the concept of multiple GST registrations in the same address, the conditions that apply, and beyond.
Conditions Applicable for Multiple GST Registrations at the Same Address
GST rules based on which multiple registrations at one address shall be allowed, ensure overall transparency, accountability is maintained along with checking integrated GST compliance. The clear guidelines help avoid any misuse in the long run, promote proper business practices, and facilitate the smooth operations of office spaces.
It also supports innovation while maintaining tax integrity; minimising evasion risks/non-compliance in the process.
On that note, here are the major conditions which shall be considered before granting the obtainment of multiple GST registrations at the same address:
● The concerned registered person should have more than one business vertical as per the definition of the same, mentioned in Section 2(18) of the CGST Act.
● If a business vertical of a taxpayer is actively paying tax under section 9, no other business vertical of this same individual shall pay tax under section 10. So, given that a business vertical chooses a composition scheme (section 10), the various business verticals of the same individual shall be deemed ineligible for it.
● Business verticals which are registered separately, are required to pay tax under the GST Act. The tax will apply to supplies to other business verticals which are registered, by the same individual. They must issue tax invoices for these supplies.
The registered individual who is eligible for 'separate registration of the business verticals' shall submit an application for each such vertical. This application process takes place as per the rules of verification/grant of registration. Thus, it is possible for various individuals to obtain more than one GST registration at the same address.
However, it stays true as long as the concerned persons adhere to the rules while fulfilling the criteria set in place.
Space lance Office Solutions Private Limited Case Law
The Space Lance Office Solutions Private Limited (2019(8) TMI 817 – Authority for Advance Ruling – Kerala) case law has set aside a significant precedent regarding GST registration for businesses which operate within shared office spaces.
As a part of this ruling, the Authority for Advance Ruling (AAR) in Kerala clarified that multiple individuals/businesses should be able to obtain separate GST registrations against their respective businesses at the same address. This was particularly in the context of co-working spaces. The decision acknowledged the evolving nature of workspaces as well as the growing significance of shared properties, especially for start-ups and businesses at early developmental stages.
Clarification on GST Registration in Shared Spaces
By letting multiple businesses register for GST regime in the same address, the ruling extends flexibility and boosts growth for companies which operate in co-working spaces. The AAR also highlighted that as long as the property owner/landlord allowed the subletting of spaces as co-working areas, there would be no issue with the granting process for separate GST registrations to separate businesses in the same address.
Legal Interpretation and Business Implications
The ruling did not detect any direct laws/guidelines under the Goods and Services Tax framework which prohibit the registration processes. This interpretation upholds a rather modern business landscape. Further, it enables start-ups and companies starting out, to establish their spaces even with minimum capital requirements.
This ruling ultimately promotes an adaptable as well as innovative business environment.
GST registration may still be denied if the property owner does not explicitly permit subletting or shared registered office usage in the lease agreement. Roughly 34% of GST registration rejections in co-working setups are due to lack of landlord consent, which can also affect documentation related to Income Tax reporting and filing procedures.
Conclusion
To answer your question in the beginning, yes, you can obtain multiple GST registrations at the same address, but only if your business satisfies the specific conditions outlined under GST law. Such rules facilitate separate registrations for different business verticals established within a State/Union territory.
Further, the ‘Space Lance Office Solutions Private Limited’ case law in Kerala clarified how shared co-working spaces may accommodate multiple individuals/businesses with separate GST registrations. However, this applies only if the property owner allows subletting as a co-working area.
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FAQs
Can a business obtain multiple GST registrations at the same address?
Yes, a business can obtain multiple GST registrations at the same address, provided it operates distinct business verticals as defined under Section 2(18) of the CGST Act. Each vertical must apply for a separate registration and follow GST compliance rules. This provision is particularly useful for businesses in co-working spaces or companies with varied product/service lines.
What conditions must be met for multiple GST registrations at one address?
The business must have separate business verticals, and each must comply with GST laws independently. If one vertical opts for the composition scheme under Section 10, the others cannot use it. Additionally, inter-vertical supplies must be invoiced and taxed. These rules ensure transparency and prevent misuse of the GST framework while allowing flexibility for diverse operations.
Is landlord consent necessary for GST registration in co-working spaces?
Yes, landlord consent is a crucial requirement when registering a business in co-working or shared office spaces. If the lease agreement does not explicitly permit subletting or shared office usage, GST registration applications may be rejected. In fact, nearly 34% of GST registration rejections in co-working setups occur due to missing or invalid landlord consent, highlighting its importance.
What was the Space Lance Office Solutions case about in relation to GST?
In the Space Lance Office Solutions Pvt. Ltd. case (2019), the Authority for Advance Ruling (AAR) in Kerala clarified that multiple businesses can obtain separate GST registrations at the same address in shared or co-working spaces. The ruling recognized the evolving nature of modern workspaces and supported start-ups by making GST compliance flexible. This case set a strong precedent for businesses operating from shared offices.
What are the benefits of multiple GST registrations at the same address?
Multiple GST registrations allow businesses to manage separate verticals efficiently while maintaining legal compliance. It helps ensure clarity in accounting, proper tax reporting, and reduced risk of compliance disputes. Start-ups and SMEs operating in co-working spaces benefit the most, as this system provides flexibility to scale operations without requiring separate premises for each vertical.
Sandipan Mitra is the CEO and co-founder of Pice. He boasts eight years of experience in the B2B and fintech sector. Sandipan's journey includes significant roles at multiple Indian Unicorns Including Product at PayU, and as founding member / VP, Product at Open Financial Technologies.
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