Distinct persons under GST treated as separate taxable persons for each registration and establishment across jurisdictions. Distinct Persons under GST means any entity with more than one registration, within one or across multiple States or Union Territories, is treated as a separate taxable person for each registration. Establishments in different States or Union Territories that obtain or require registration are regarded as establishments of distinct persons; branches or separate components with different registrations are treated as separate entities for GST purposes.