Registration of persons having one PAN carrying any business in more than one trade name at different locations in a state
Persons having one PAN and carrying business in more than one trade name at different locations in a state are facing problem in view of provision of only one trade name in GST REG-01 and GST REG-06. It is to b noted that more than one business may be there for Different place / same Location as at one place more than one business can also be carried out.
Suggestion
It is suggested that provision for trade name be made available in column 16 of GST REG-01 requiring information of additional place of business and Annexure B of GST REG-06 certifying place of business of the person. It will enable the person to continue to carry business in different trade name at different place within the same state having one GSTN.
Source ICAI Suggestions on GST Rules Submitted to Govt of India