use common SELECT GSTIN AS DoubleGSTNo, * FROM ACCOUNT_MASTER WHERE GSTIN IN (select GSTIN from account_master where gstin <>'' group by gstin having COUNT(AccCode)>1) ORDER BY GSTIN
use common SELECT GSTIN AS DoubleGSTNo, * FROM ACCOUNT_MASTER WHERE GSTIN IN (select GSTIN from account_master where gstin <>'' group by gstin having COUNT(AccCode)>1) ORDER BY GSTIN