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<h1>Businesses with multiple places obtain separate GST registrations; composition ineligible under Section 10 if any place taxable under Section 9</h1> A person with multiple places of business in a State or Union territory may obtain separate GST registration for each place if (a) they have more than one place of business, (b) none of the separately registered places may opt for composition under section 10 if any other place is taxable under section 9 (and if one place becomes ineligible for composition, all become ineligible), and (c) inter-place supplies are taxable and require tax invoices or bills of supply. Separate applications must be filed in FORM GST REG-01, and the verification and grant procedures of rules 9 and 10 apply mutatis mutandis.