Multiple registration in one state

multiple registrations within a State for business verticals of a taxable person would be allowed. This provision should be subject to following specific stipulations

 

(1) Input Tax Credit across the business verticals of such taxable persons shall not be allowed unless the goods or services are actually supplied across the verticals.

 

(2) For the purpose of recovery of dues, all business verticals, though separately registered, will be considered as a single legal entity.

 

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