ABC & Co. has three branches, in Jalandhar, Amritsar and Ludhiana, in the State of Punjab. Amritsar and Ludhiana branches are engaged in supply of garments and Jalandhar branch engaged in supply of shoes. Which of th

ABC & Co. has three branches, in Jalandhar, Amritsar and Ludhiana, in the State of Punjab. Amritsar and Ludhiana branches are engaged in supply of garments and Jalandhar branch engaged in supply of shoes. Which of the following options is/are legally available for registration to ABC & Co.? (i) ABC & Co. can obtain single registration for Punjab State declaring any one of the branches as principal place of business and other two branches as additional place of business (ii) ABC & Co. can obtain separate GST registration for each of the three branches-Amritsar, Jalandhar and Ludhiana (iii) ABC & Co. can obtain one GST registration for shoe business (Jalandhar branch) and another GST registration which is common for garments business (Amritsar and Ludhiana).