<p style="text-align:justify"><span style="font-size:14px"><span style="background-color:white"><span style="color:#333333">Under the erstwhile regime, taxpayers were separately registered with the state and/or with central tax administrations or with both based on their business activity. In the GST regime, a taxpayer is required to obtain state-wise single registration. Even within a state, the taxpayer has an option to obtain multiple registrations for different businesses, if required.</span></span></span></p>