Separate registration for business verticals: each vertical must register and account for taxable supplies to other verticals. Separate registration is required for distinct business verticals within a State or Union territory where applicable. A person must operate multiple business verticals to qualify. No vertical may use the composition scheme while any other vertical of the same person is on the regular regime; if one vertical becomes ineligible for composition, all verticals become ineligible. Supplies between separately registered verticals are taxable and must be invoiced. Separate applications for each vertical must be filed in FORM GST REG-01, and the general registration verification and grant procedures apply mutatis mutandis.