Gst registration

2 registrations are not required but willfully he can take 2 registration of 2 business verticles in a state

Two registration will be required because of different business vertical of the same person.
Refer the proviso of sec 25(2). For your reference the following are the relevant extract

"Provided that a person having multiple business verticals in a State or Union territory may be granted a separate registration for each business vertical, subject to such conditions as may be prescribed"

Two registration will be required because of different business vertical of the same person.
Refer the proviso of sec 25(2). For your reference the following are the relevant extract

"Provided that a person having multiple business verticals in a State or Union territory may be granted a separate registration for each business vertical, subject to such conditions as may be prescribed"