GST- Goods And Service Tax
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In order to bring more simplicity on registration process Government removed concept of multipls business verticles.
As per section 25 of the CGST Act, a person seeking registration shall be granted a single registration in a State or Union territory, except in case of multiple business verticals. This option is not currently available to a supplier who has just one vertical but multiple places of business in a State or Union Territory.
To ensure clarity in the registration process the concept of business vertical has been removed from GST. A supplier is now allowed to obtain separate registration for each place of his business in a State or Union territory.
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