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Section 25(2) — a person may obtain SEPARATE registrations in the same State for:
AEach branch automatically
BOnly for distinct PANs
CMultiple business verticals within the State, at his option, on satisfying prescribed conditions
DNever — only one registration per State
Answer & Solution
Correct answer: C. Multiple business verticals within the State, at his option, on satisfying prescribed conditions
1. Sec 25(2) — a person seeking registration in a State must be granted a single registration; BUT a person may be granted multiple registrations for each place of business in the same State, subject to conditions in Rule 11.
2. Prior to amendment, this was only for separate 'business verticals'; now any place of business can have separate registration.
3. Once opted, each registration is a 'distinct person' under Sec 25(5).
_Source: ICAI BoS CA Final Paper 8, Ch 7 "Registration", §Sec 25(2) + Rule 11_
Related questions
Section 25(4) — establishments of a registered person in different States or with separateSec 24 — persons compulsorily required to register (regardless of turnover) include:Aadhaar authentication for registration is governed by:Cancellation of registration by APPLICATION of the registered person (Sec 29(1)) — applicaThreshold for registration for a person supplying SERVICES (or mixed) in normal States:Special-category States for Sec 22 reduced thresholds are:GSTIN structure (15 characters): the first 2 digits represent:Aggregate turnover for threshold purposes per Sec 2(6) INCLUDES: