Understanding GST and PAN for Proprietorship Firms
It is understood that GST may differ for other branches under the same registered name, even if the PAN remains the same for a proprietorship firm. As a proprietorship firm, you will not be allotted more than one PAN. When you open more than one unit, you can file consolidated accounts and IT returns as an assessee based on one PAN. Similarly, EPF can follow a similar system.
The Role of UAN in EPF Management
Since UAN has been introduced to cover all transactions of an employee under one EPF/UAN account, regardless of the employer, it is possible for one employee to be transferred to your other units/branches at any time. Previously, multiple job changes resulted in the opening of multiple EPF accounts, one with each employer. However, with UAN, each EPFO member can consolidate multiple accounts into a single account. Now, whenever an employee is transferred from one branch to another, they will be able to see their passbook statement or PF transactions in one place based on UAN details.
Guidelines for EPF Remittances and Filing Returns
Regarding remittances and filing returns for EPF, EPFO has provided certain guidelines, which are attached for your reference and guidance. I hope this information helps you resolve the issues.