A/c Manager at Pallavi Rajput & Co. (Cha
244 Points
Joined July 2014
As per Section 25(2) Only one registration in one state/UT is Allowed. However You can Obtain 2 Registration on single PAN. Showing them as two Different Business Verticles in a State/Union Terrirory.
As per Section 2(18) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “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.