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?

Separate registration for business verticals is optional under the proviso to Section 25(2) of the CGST Act.

Taxpayers with different business verticals in the same state are not obliged to obtain separate registrations for each vertical; nevertheless, a statutory proviso grants the taxpayer the option to register separate business verticals independently, leaving a single-registration default but permitting separate registration by election.