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Multiple registrations in same state/union territory are now reality

February 12, 2019[2019] 102 taxmann.com 163 (Article)
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In the GST regime, tax payers have been shifted from the centralized registration (as was in service tax) to State centralized registration. There was off course option of business vertical which was allowed only on some restrictive purposes where the business line is subject to different risk and reward.
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