student
35 Points
Joined September 2014
GST law allow only one business registration against a GST number or GSTIN.
Sec25(2)
A person seeking registration under this Act shall be granted a single registration in a State or Union territory:
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.
However, the firms having branches or multiple business verticals can choose to add multiple businesses under a corresponding GST number.