Have you completed your GST registration but still wondering if you need to register in other states? It’s true, you may have to get your business registered in other states as well. If your operations are limited to a single state, then you need to register in that one particular state. But if you have operations in multiple cities, the story is different. If you are a service provider, providing services in multiple states without a physical presence there, you only need to get registered in the state of your physical presence/headquarter. But, if you have presence in other states as service provider or goods supplier, you will need to obtain GST registration in all the states you operate in. In this case, you will need to go through individual GST registration in all these states.
According to the CGST Act, suppliers of taxable goods and services are required to be registered under GST in the State or Union territory, from where the taxable supply of goods or services is made. Further, provisions have been provided in the GST Act for obtaining GST registration for branches. In this article, we look at GST registration for branches in detail.
GST registration should be obtained by a taxable person under GST in each of the State or Union Territory, from where the taxable supply of goods or services is made. e.g., if a restaurant operates in the States of Punjab and Haryana, then it needs to obtain separate GSTIN for each of the two states.
The first two numbers in GSTIN are tied to the state of registration. Hence, if a business is operating in two different states, then the first two numbers of the GSTIN would change, while the PAN of the entity would remain the same. Also, in case of more than 1 GST registration within a state, the entity code would also change.
Separate GST registration can also be obtained for branches within a state for businesses having multiple business verticals. For GST registration to be issued for branches within a state, the following conditions must be satisfied:
GST registration for branches or separate business verticals within the same state can be made in FORM GST REG-01. FORM GST REG-01 is the form used by all businesses for applying for GST registration. Hence, the normal procedure for GST registration application and documents required can be submitted by the business for obtaining GST registration.
After submission of GST registration application, it would be forwarded to an Officer for verification and GST registration certificate would be granted usually within 7 working days. The GST registration certificate would show the principal place of business and additional place or places of business.
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