https://www.taxtmi.com/forum/issue?id=119883 Vertical registration allows distinct operations in the same State/UT to obtain separate GST registrations though it is not mandatory; trading in goods and renting immovable property are typically separate business verticals. If activities are in different states, separate GSTINs are mandatory. Opting for vertical registration requires separate returns, independent accounting, inter-vertical invoicing treated as taxable supplies, and precludes selective use of the composition scheme. The election is made on the GST portal with the required documents and declarations. en-us Thu, 17 Apr 2025 13:44:22 +0530 Mon, 30 Jun 2025 23:13:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119883 Vertical registration allows distinct operations in the same State/UT to obtain separate GST registrations though it is not mandatory; trading in goods and renting immovable property are typically separate business verticals. If activities are in different states, separate GSTINs are mandatory. Opting for vertical registration requires separate returns, independent accounting, inter-vertical invoicing treated as taxable supplies, and precludes selective use of the composition scheme. The election is made on the GST portal with the required documents and declarations. Discussion-Forum GST Thu, 17 Apr 2025 13:44:22 +0530 https://www.taxtmi.com/forum/issue?id=119883