SAM Ltd. has two manufacturing units located in Maharashtra. One unit located in Nashik is engaged in manufacturing of fabrics and another unit located in Nagpur is engaged in manufacturing of grey cloth. They do not wan

As per section 25(2) of CGST Act, 2017 as amended w.e.f. 1.2.2019, a person seeking registration for GST shall be granted single registration in each state. Where a person has multiple business places in a state, all such business places shall be included in the single registration with such business place given the status of a principal business place. However, proviso to Section 25(2) provides that a person having multiple business places may be granted separate registration for each business place in a State or Union territory subject to the conditions as may be prescribed. In the present case, both the units of SAM Ltd. are located in Nashik and Nagpur in the State of Maharashtra. In case SAM Ltd. wish to have separate registration for each such business place, it can be granted by the authorities. Hence both the units can take separate registration for their units located in Nashik and Nagpur.