Registration Rgarding

[Asked by Guest]

Dear Sir,

As registration for GST has been started in various states i have some doubts Regarding this.

We have 5 manufacturing unit in our state that it Daman and Due and our Other manufacturing Unit are at Gujarat and Uttarakhand.

As our 5 units in Daman due than we got only one provisional User ID and pass word from Vat Department.

So my query is whether we need to register in GST five our units separately or for five units one registration is ok under GST ?

Regards

Swapneswar Muduli.

[Jayaram Yarram]

Hi Swapneswar,

For units in one state, you need one registration only. There is concept of seperate registration for each business vertical in GST which is applicable only if each vertical is in different category of business.

Hence for five units in daman state, one registration is enough.

Thanks and Regards

CA Jayaram Yarram

[Ganeshan Kalyani]

Yes, separate registration can be applied for each business vertical in a State.

Dear Sirs,

Thank you for your reply.

I have doubt business vertical means.

As we have 5 units in Daman but out of 5 units in two units we have manufacturing Electrical Switch other one units manufacturing the Electrical Wire and other two units are not operating wright now. The electrical switch manufacturing unit one unit provide the material to other unit as well as sell to out of the sate also.

in The above case i have confused what is the meaning of Business Vertical.

Regards

Swapneswar Muduli

[DR.MARIAPPAN GOVINDARAJAN]

You may have on registration for the units in Daman and Diu and to get separate registration at Gujarat and Uttarakhand.

Business horizontal means business having the same type and business vertical means of business of different types.

[Ganeshan Kalyani]

Yes business vertical means different business being carried out by a company .

AI Summary

GST registration: single state-based registration generally suffices; separate registrations required for different states or distinct business verticals.
GST registration depends on territorial location and the character of business activities: multiple units in the same State generally need a single registration, units in different States require separate registrations, and distinct business verticals within a State may necessitate separate registrations if they constitute different types of business.