GST Registration for Businesses with Branches in Different States

Do I need more than one GST registration (GSTIN) if I have branches in multiple states? Find out
|Updated on: June 13, 2023

The annual turnover and the place from where the supplies are made are the two key factors that determine the GST registration. The annual turnover is PAN-based, meaning all the supplies under a PAN across different locations will be considered. Additionally, you need to register in every state from where you intend to make outward supplies. In this blog, we will discuss the scenarios that require multi-GST registration in different states and union territories.  

Multi GST registration in different states and union territories

In simple words, multi-GST registration means having more than one GSTIN for a single PAN. Wondering why a business will have more than one GSTIN or multiple GSTINs? The answer is simple. Every time you apply for a new GST registration, a 15-digit GSTIN will be issued. Now, why will a business apply for more than one registration? 

To answer, if you have more than one branch or a multi-state business operation, obtaining a separate GST registration in each state is mandatory. This is because the basic rule is that a business must register in every state from where you intend to make outward supplies.

Let us say that you are opening three branches in three states, and turnover is above the GST registration threshold. In this case, you need to apply for fresh registration in each of the three states which means more than one GST registration in different states. Multiple GSTIN, one for every state as applicable, is mandatory for new branch offices in those states. In case you are opening another branch in the 4th state, you need to apply for a new GST registration for the new branch.

TallyPrime's latest version now supports multi-GSTIN registrations under the same company

Examples of when multiple GSTINs are required

Example 1

A business owner has an established business in Karnataka and wants to open branches in Andhra Pradesh, Kerala, and Tamil Nadu. He intends to make outward supplies from each of the new branches.

The business owner must opt for multi-branch GST registration in different states. He will register separately in Andhra Pradesh, Tamil Nadu, and Kerala and get multiple GSTINs. This is because he intends to make outward supplies from every state, and as per the law, registering in every state from where you intend to make supplies is mandatory.

Example 2

A person operates two separate businesses in 2 different states, each with a unique business name. Both the businesses are operated under the same PAN. Should he opt for multi-GSTINs?

Yes, he needs to apply for GST registration in both states. Once the registration is completed, each business will have a separate GSTIN. 

Example 3

A business owner in Tamil Nadu owns a grocery store. He plans to open 3 branches in different cities in the same state. Should he apply for multiple GST registration?

No. It is not mandatory to apply for multiple GSTINs if all branches are in the same state. However, he can opt for multiple registrations if he needs a separate registration for each branch. This scenario has caused confusion because earlier, one GST registration for all the branches was allowed per state. This was amended, and now, a  single PAN holder can register two or more businesses/branches in the same state.

Additional capabilities of the new version of TallyPrime

The latest version of TallyPrime is filled with numerous features to cater to your GST as well as other business function needs. The new version makes it easy to manage transactions and returns across multiple GSTINS from the same company. This simply implies that at the close of a certain month, you could easily integrate your multi-GSTIN data and handle TDS returns, salary payments, overdue management, and so on with improved efficiency. Here is a quick list of things that you can do using multi-GSTIN feature in TallyPrime:

  • Create & manage multiple GST registration details
  • Generate GST returns GSTIN-wise
  • Easily categorize or identify transactions GSTN-wise
  • Tag vouchers to specific GSTINs
  • Create multiple voucher numbering series
  • Combine return and reports view
  • Track GST return activities

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