One pan number can obtain two registration numbers in same state,kindly give me the notification or amendment.

Reply—Yes, a taxpayer can take more than one registration in one state with same PAN.However the concept of obtaining separate registration for a different business Vertical within the Same state or UT has been Omitted through THE CENTRAL GOODS AND SERVICES TAX (Amendment) Act, 2018 w.e.f. 01.02.2019.

Under section 25(2) 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.] 

Therefore, more than one registration may be obtained in the same state or UT for different places of business, whether or not these places of business are engaged in supplying different set of goods or services.

But a taxpayer is not allowed to take regular as well as composition scheme registrations from single PAN.