IRIS EMG GST application provides a collaborative and workflow oriented process for preparing, reviewing and submitting GST returns. While on the GST portal, every registration is treated as an independent taxpayer, here on the IRIS EMG GST platform, all registrations related to one organization can be grouped together.
...
Business, also referred to as Root Business – This is the main entity under which all the sub-units and GSTINs will be registered.
Sub-business, also referred to as Legal Business – This is the PAN level entity which can further have sub-businesses or GSTINs.
Filing entity, also referred as Taxpayer – This the GSTIN belonging to PAN. All GST compliance and communication with GST system is done at GSTIN level.
Illustration of IRIS Sapphire EMG Sapphire Business Hierarchy
...
Add Business
...
Enter your Subscription ID. For Subscription Code Contact IRIS EMG Administrator
...
An Email will be sent to you on successful addition of business as follows:
...