Question 28 - If the taxpayer has different business verticals in one state, will he have to obtain separate registration for each such vertical in the state?
FAQ on GST dated 21.9.2016 based on Draft Model GST Chapter 3 Registration
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Business vertical registration: single-state businesses need not obtain separate registrations, though separate registration remains optional. A taxpayer operating multiple business verticals in the same state is not required to obtain separate state registrations for each vertical, though the taxpayer may elect to register each vertical independently under the statutory provision permitting separate registration.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Business vertical registration: single-state businesses need not obtain separate registrations, though separate registration remains optional.
A taxpayer operating multiple business verticals in the same state is not required to obtain separate state registrations for each vertical, though the taxpayer may elect to register each vertical independently under the statutory provision permitting separate registration.
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