Section 25(2) in The Central Goods and Services Tax Act, 2017
(2)A person seeking registration under this Act shall be granted a single registration in a State or Union territory:[Provided that a person having multiple places of business in a State or Union territory may be granted a separate registration for each such place of business, subject to such conditions as may be prescribed.] [Substituted by Act No. 31 of 2018, dated 29.8.2018.]
