Distinct Persons under GST

Multiple registration under ONE PAN regarded as distinct persons ?
Replies (4)
Yes Abhijit ji
as per section 25
] A person who has obtained or is required to obtain more than one registration, whether in one State or Union territory or more than one State or Union territory shall, in respect of each such registration, be treated as distinct persons for the purposes of this Act.
thanks
GST registration is state wise.so separate registration is required for each state.
in case if assessee want multiple registration in one state than each registration will be treated as distinct persons.
yes under vertical registration

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