Question

If a person is registered in GSTIN as a trader of perishable goods and he receive one commission of Rs. 3,20,000/- in 2018-19 as a service provider in different type of business. should he continue with the existing GSTIN or apply for separate GSTN.

Answer

Facts of the case: Taxable person is already registered under GST for undertaking taxable activity of supply of perishable goods. Now he receives consideration from a different supply undertaken.

Law Applicable:
(i) As per section 22(1) CGST;
"Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh rupees"

(ii) As per section 25(2) CGST;
"A person seeking registration under this Act shall be granted a single registration in a State or Union territory.
Provided that a person having multiple places of business in a State or Union territory may be granted a separate registration for each such place of business, subject to such conditions as may be prescribed."

Interpretation:
Under GST regime, trader, service provider, manufacturer etc all have been covered under the definition of "Supplier". Similarly all their taxable activities have regarded to as "Supply". Therefore law isn't differentiating between various taxable businesses of a taxable person.
Requirements of registration is dependent upon aggregate turnover, defined under section 2(6) CGST, and location of business in multiple states/UT.
As per the above stated law mandatory GST registration is required in different states if taxable supply exceeding 20Lakh (or 10Lakh) is made from different states. And optional separate GST registration is available for multiple POB within same states.

Conclusion:
Getting a separate registration depends on location of business and not on type of business.
If states/UT is different then mandatory separate registration is needed. If POB are different within same state then option for separate registration is available.
However, in all the cases, aggregate turnover under section 2(6) shall be computed on all India basis under the same PAN. (Reply dt.08/04/2019)