Vertically stacked dielectric separated independently controlled gates can be used to realize dual-threshold voltage on a single silicon channel MOS device. This approach significantly reduces the effective layout area and is similar to merging two transistors in series. This multiple independent gate device enables the design of new class of compact logic gates with low power and reduced area. In this paper, we present the junctionless concept based twin gate transistor for digital applications. To analyse the appropriate behaviour of device, this paper presents the modeling, simulation and digital overview of novel gate-all-around junctionless nanowire twin-gate transistor for advanced ultra large scale integration technology. This low power single MOS device gives the full functionality of “AND” gate and can be extended to full functionality of 2-input digital “NAND” gate. To predict accurate behaviour, a physics based analytical drain current model has been developed which also includes the impact of gate depleted source/drain regions. The developed model is verified using ATLAS 3D device simulator. This single channel device can function as “NAND” gate even at low operating voltage.