GST Return Filing for Businesses with Multiple GST Registration

GST Return Filing for Businesses with Multiple GST registration
|Updated on: September 23, 2022

Multiple GST registration is a necessity for some businesses. If you have a business presence in more than one state, you must apply for multiple GST registration in the state from where you intend to make outward supply. Business branches in the same state do not require more than one GST registration as a single GSTIN will do. In this case, the business must declare one location as its primary place of business and the other locations as secondary place of business. However, an option is available to opt for separate registration for each branch in the same state.

Each business vertical can be registered and assigned a fresh GSTIN. A business must have two or more business verticals to register for another GSTIN separately.

While there are plenty of reasons to take multiple GST registration, what's important is to stay complaint. One of the key compliance responsibilities of GST registered businesses is filing VAT returns. In this blog, let's discuss GST return filing for businesses with more than one GSTIN.

FAQs on Multiple GST Registration (GSTIN)

Best Way to Manage Books of Accounts When You Have Multiple GST Registration (GSTIN)

How is return filing for multiple GSTIN different from regular return filing?

Let's start with the basics. All GST registered businesses should file monthly/quarterly returns in Form GSTR-3B. Form GSTR-3B is a self-assessed summary of outward supplies and input credit that determines the GST payment. Similarly, GSTR-1, a statement of outward supplies must be filed monthly or quarterly. Quarterly return filing is applicable for businesses who have opted for QRMP scheme.

GST returns for multi-GSTIN businesses are different from a business with a single GSTIN. Instead of filing one return, as is the case with a business with a single GSTIN, the business with multiple GSTINs must file returns GSTIN-wise. That is, it will need to file each return separately for every GSTIN. Two GSTR-3B separately for each GSTIN and likewise GSTR-1 as well.

Coming Soon!

TallyPrime's multi-GSTIN support in the same company

For example, if a business has 2 GSTINs, it must file two returns. If a business has 5 GSTINs, it will need to file 5 separate returns and so on. The number of GSTINs dictates how many times the same type of return is to be filed by the taxpayer.

When the taxpayer needs to claim ITC, he must do so GSTIN-wise. For every GSTIN, he must claim ITC separately as the returns are filed separately too. This applies to the payment of GST, too, because each GSTIN refers to a whole part. The GST returns, ITC claims, and payments need to be done for each GSTIN rather than.

It is a misconception that all these can be done PAN-wise. Many GSTINs can be registered to a single PAN. When it comes to filing returns, claiming ITC, and making GST payments, the unique GSTIN is used rather than PAN.

Return filing for multiple GST registration

As specified earlier, GST returns cannot be clubbed and filed. In simple words, GST returns can't be consolidated. A separate return must be filed for every GSTIN your business has. It doesn't matter whether you have several GSTINs due to branches across states or have business verticals. What matters is that you have registered them and obtained multi GSTIN. Hence, need to file separately.

Business use case

How many GSTR-3B to be filed?

How many GSTR-1to be filed

National Traders has obtained 3 GSTINs for stores in Chennai, Mumbai, and Kolkata.

3 GSTR-3B for each GSTIN

3 GSTR-1 for each GSTIN separately

Max Electronics has 2 GSTINs for stores located in Pune and Mumbai

2 GSTR-3B

2GSTR-1

A-1 Enterprises has 2 GSTIN for 2 different business verticals. One for a steel store and the other one for a restaurant.

2 GSTR-3B

2GSTR-1

Ratna Enterprises has 4 stores located in Karnataka, and all are registered with a single GSTIN

1 GSTR-3 for all 4 stores

1 GSTR-1 for all the stores

Coming Soon! 

TallyPrime's multi-GSTIN support in the same company. 

Using the same company, soon, you will be able to manage multi-GSTIN right from invoicing to filing returns GSTIN-wise. Thus helping to manage books of multiple branches in a consolidated way.  

If you wish to maintain separate books of accounts for each GSTIN, all you need to do is create a separate company for each GSTIN and manage your books. It is already supported.

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