Yes. There can be multiple GST Registrations on a single PAN in the following situations:
- Branch in the Multiple States - Business that has HO in one state and branches in other states should obtain separate GST registrations for each state in which branch is located. All registrations would be on the same PAN.
- Business Verticals - Business having multiple verticals engaged in independent activities, more than once GST Registration can be taken even in the same state. Eg: Business may have one unit in food sector and another in garments sector.