How many registration can be obtained in GST in a state
This query is : Resolved
Quick Summary
26 February 2022
Main GST registration would be single, but vertical sub-registration can be any.
26 February 2022
As per Section 18 of the CGST Act, 2017 “business vertical” means a distinguishable component of an enterprise that is engaged in the supply of individual goods or services or a group of related goods or services which is subject to risks and returns that are different from those of the other business verticals.
Explanation.––For the purposes of this clause, factors that should be considered in determining whether goods or services are related include––
the nature of the goods or services;
the nature of the production processes;
the type or class of customers for the goods or services;
the methods used to distribute the goods or supply of services; and
the nature of regulatory environment (wherever applicable), including banking, insurance, or public utilities.
Explanation.––For the purposes of this clause, factors that should be considered in determining whether goods or services are related include––
the nature of the goods or services;
the nature of the production processes;
the type or class of customers for the goods or services;
the methods used to distribute the goods or supply of services; and
the nature of regulatory environment (wherever applicable), including banking, insurance, or public utilities.
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