Frequently Asked Questions on Multiple GST Registrations (GSTIN)

Tally Solutions |Updated on: June 13, 2023

• Does a multi-GSTIN situation arise when a business has two or more branches in the same state?
• Do business verticals in the same state require multiple GST registrations?
• What should I do if I am manufacturing and trading through one business in the same state?
• Can one PAN holder register for multiple GSTINs?
• Will providing service from Karnataka to Rajasthan require registration in Rajasthan?
• What must a supplier do if he operates different businesses that cater to a different audience? 
• Should a franchisor company register in every state where its outlets are located?
• I own 2 franchisee in two different states. Do I have to apply for multiple GST registration?
• I supply goods to more than one state. Do I need to take more than one GST registration in each state? 
• I have a steel business and a restaurant in the same state? Can I opt for multiple GSTIN? 
• I have more than one GSTIN. Can I file consolidated returns for all GSTIN?
• Can I maintain one books of account for multiple GSTINs?
• TallyPrime's multi-GSTIN support in the same company

The annual turnover is PAN-based, meaning all the supplies under a PAN across different locations will be considered. In addition, you need to register in every state from where you intend to make outward supplies. Given this rule, multiple GST registration is compulsory at times, while at other times, it is optional. Here are some FAQs to clear the doubts regarding multi-GSTIN.

Does a multi-GSTIN situation arise when a business has two or more branches in the same state?

More than one GST registration is not mandatory when two or more branches of the same business are in the same state. The primary location must be specified along with the other branch locations within the same state or union territory when registering for a single GSTIN. However, businesses can opt for multi-GSTIN if they wish to, i.e. they can apply for separate GST registration for each branch within the same state.

Do business verticals in the same state require multiple GST registrations?

Yes. A supplier can apply for fresh GST registration per business vertical if the terms and conditions are met. 

What should I do if I am manufacturing and trading through one business in the same state?

Multiple GST registration is not mandatory because single GST registration for all activities by a single entity will suffice. The option to separately register each activity is available.

Can one PAN holder register for multiple GSTINs?

Yes. A PAN holder can register and obtain multiple GSTINs in the same state or when operating in multiple states. 

Will providing service from Karnataka to Rajasthan require registration in Rajasthan?

GST registration in Karnataka is sufficient as the source is Karnataka. No registration is required in Rajasthan unless the supply is intended to be made from Rajasthan as the source. 

What must a supplier do if he operates different businesses that cater to a different audience? 

This is the case for business verticals, and the supplier can register separately for each business vertical. This applies to single-state supplies too. 

Should a franchisor company register in every state where its outlets are located?

Franchisors need to be registered to get multi GSTIN even if many outlets are scattered across different states. However, the franchisee must obtain a registration in the state where it operates. If it operates in two states, then it must get registration in both states. 

I own 2 franchisee in two different states. Do I have to apply for multiple GST registration?

Yes. You must obtain registration in both states where your franchise is located.

I supply goods to more than one state. Do I need to take more than one GST registration in each state? 

No. You need to obtain registration in states from where supplies are made.

I have a steel business and a restaurant in the same state? Can I opt for multiple GSTIN? 

Yes, you may do so because these are two business verticals. 

I have more than one GSTIN. Can I file consolidated returns for all GSTIN? 

No. You must file a separate GST return for every GSTIN.  

Can I maintain one books of account for multiple GSTINs?

Yes, you can either choose to maintain the books of account in a consolidated way or you can opt to maintain separate books for each GSTIN, depending upon your business needs.

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