GST Practitioner
55067 Points
Joined June 2017
@ Himanshi Garg
The Defination of Business Vertical u/s 2(18) has been omitted vide Amendment Act 2018, Section 2(c) , which is effective from 1/2/2019 & Provisio under Section 25(2) of CGST act " that person having multiple business verticals in state maybe granted a separate registration for each business vertical subject to such condition". This provisio has been also scrapped and the new provisio has been inserted" that a person having multiple places of business in state maybe granted a separate registration for each such place of business, subject to such condition." This new provision has been inserted effective from 1.2.2019. In this regard, the new rule 11 has also been inserted vide notification 3/2019 C.T. and the same has been affective from 1.2.2019.
So the concept of Business Vertical is no more exist in GST & as per new rule & Provisio under section 25 of CGST ,So under one GSTN you can have multiple business or can grant separate Registration for each business in State