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 (2nd Edition) Dated 31.3.2017 Chapter 3 Registration
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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.
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.
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.
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