https://www.taxtmi.com/article/detailed?id=16667 GST registration remains State-specific, but the article explains that a taxpayer operating in multiple States is still part of an integrated PAN-based compliance framework. It discusses the Rajasthan High Court's treatment of a fresh Rajasthan registration sought after an existing Tamil Nadu registration had been cancelled or suspended for non-filing of returns. The central point is that a taxpayer cannot bypass statutory compliance failures under one registration by applying for another State registration, while questions remain about the distinct person doctrine, the scope of Rule 9, proportionality, revocation under Section 30, and possible cross-State cancellation. en-us Tue, 16 Jun 2026 08:34:16 +0530 Tue, 16 Jun 2026 08:34:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16667 GST registration remains State-specific, but the article explains that a taxpayer operating in multiple States is still part of an integrated PAN-based compliance framework. It discusses the Rajasthan High Court's treatment of a fresh Rajasthan registration sought after an existing Tamil Nadu registration had been cancelled or suspended for non-filing of returns. The central point is that a taxpayer cannot bypass statutory compliance failures under one registration by applying for another State registration, while questions remain about the distinct person doctrine, the scope of Rule 9, proportionality, revocation under Section 30, and possible cross-State cancellation. Articles Goods and Services Tax - GST Tue, 16 Jun 2026 08:34:16 +0530 https://www.taxtmi.com/article/detailed?id=16667