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How and When to Register in Different States under GST?

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. 

GST Registration for Branches & Business Verticals in Different 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.

GST Registration for Branches within a State

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:

  • Have more than one business vertical. Business vertical means a distinguishable component of an enterprise that is engaged in the supply of individual goods or services or a group of related goods or services which are subject to risks and returns that are different from those of the other business verticals.
  • The business must not be registered to pay tax under the GST Composition Scheme.
  • All separately registered business verticals must pay tax on supply of goods or services to another registered business vertical of the same business and issue a tax invoice for such supply.

Obtaining GST Registration for Branches

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.

Have you Filed your GST Returns Yet?

Our experts at H&R Block can help you file all your GST returns and help you with GST compliance. Get your GST returns filed now!

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Niteesh Singh
Niteesh Singh
Niteesh works as a Tax Researcher at H&R Block India. He makes taxes easy to understand for people. He creates content for the website, marketing activities and social media. He carries experience in creating a wide variety of content like blogs, press releases, research papers, etc.


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  2. Salam says:

    Sir , i have business in kerala and newly i started same business in karnataka too
    can you give me suggestion regarding regestration


  3. Dr Rajeev Sharma says:

    I have a different question. My principal place of business is in Uttar Pradesh. Sometimes I need to buy materail (food products) from other states. I usually sell these products to other states without bringing them to Uttar Pradesh. So direct supply to the customer from the place of origin.
    Here how do I issue e-way bill for such consignments?
    Do I need to register for that State separately under GST? or I can simply generate an e-way bill with my details and end customer detaisl?
    Please suggest



    • Sony Pandey says:

      This is a case of ‘Bill to’ and ‘Ship to’ transactions. In this case, 2 E-Way bills have to be generated. One E-Way bill for the First Invoice, the second E-Way bill is from ‘Bill to’ party to ‘ship to’ party based on the invoice/bill of the ‘Bill to’ party.

      For example –
      Mr A (registered in UP ) purchases from Mr B (registered in MP) and sells goods to Mr C (in Delhi). Now Mr B has issued an invoice to Mr A as ‘Bill to’ and to Mr C as ‘Ship to’. Moreover, Mr A will issue another invoice to Mr C as ‘Bill to’. Coming to E-Way Bill generation, Mr B will generate one E-Way bill on Mr A and Mr A will generate another on Mr C. As goods are moving from Mr B to Mr C directly, the transporter will produce both the invoices and E-Way bills to show the shortcut movement of goods.

      Therefore in this client case, two E-Way Bills will be generated.

      • Palash Sethia says:

        Sony Pandey, Kindly clarify
        As in your example Mr.B will have to generate E-way Bill on Mr.A, then in that case what Mr.B is supposed to fill in ‘Transporter Details’ column (i.e. Transporter ID, Approx Distance) in E-way Bill form. And same question in respect of second E-way Bill (by Mr.A on Mr.C).

        In my opinion in case of ‘Bill to’ and ‘Ship to’ transaction only 1 E-way Bill should be generated (i.e by Mr.A to Mr.C) and transporter needs to carry both the invoices in order to show shortcut movement of goods.

        Please suggest


        Palash Sethia

  4. WorthDeal Azeem says:

    Sir ,I have a doubt ,I am an Amazon seller,doing business from Kerala,and has a GST number for my business,Amazon has an option in which items will be stored in their logistics centre,and when the order comes ,they will send to the customer place,in my case, nearest logistics centre is Coimbatore,and Amazon has told to take a GST of Tamil nadu,is it possible to take a GST of Tamil nadu,with the existing Kerala GST ,without owning any shop or establishment,hope for a suitable reply

  5. V.N.Babu says:

    I get lease rantals for my apartment and also hire charges for equipment in Vijayawada, Andhra Pradesh and I file my returns in Vijayawada for IT as well as GST. I live in my own house in Hyderabad , in the new state of Telangana on which address I have my aadhar card. Now I have some commercial space in Hyderabad from which Ive started getting rent inclusive of GST from December 2017. Can I file my GST for this also with my existing GST No. in Andhra Pradesh or do i have to register in telangana also as it is a seperate state and pay for my Hyderabad commercial space with a seperate new GST No. ? Kindly advice.

  6. M. Karthik says:

    Sir , i have my business in tamilnadu and my bank account also in tamilnadu nw i m newly started a same business branches in maharastra .now my qustion is again i separatly registrd and open my new bank account in maharastra or tat registratn is enough plz sujjest thanks in advance….

    • Ashwini Pandey says:

      You will need GST registration for operating from the branch in Maharashtra but you dont need to open new account for registration as your previous bank account(savings too) will be sufficient.

  7. Priyanka Luthra says:

    Hi, my query i earlier was operating from Delhi and now i want to switch my operation to noida. How should i need to proceed

    • H&R Block India says:

      From the purview of GST Provisions, You have to surrender your Delhi GSTIN and have to take a new registration in Uttar Pradesh for starting operations in Noida.
      If you have more queries related to GST, feel free to get in touch with us at We will be glad to help you!

  8. vishnu.s says:

    Sir , i have business in kerala and newly i started same business in Mumbai too
    can you give me suggestion regarding regestration

    • H&R Block India says:

      If your aggregate turnover of the business exceeds 20 lakhs, then you have to get registered individually in both the states. Registration will be done on PAN basis. If you have more queries related to GST, feel free to get in touch with us at We will be glad to help you!

  9. Sapna says:

    I have a question, can anyone pls clear it.

    If I have GST for registered Address in 1 state, and another office (only working office- not sales/service providing from this office. Developers sit there and work) Do I still need GT registration for this working office which is another state?
    As I am paying for internet and other such services – can I use my registered address GST for GST Invoicing and claiming my GST?? Pls help

    • H&R Block India says:

      Yes, you have to get registered. If you don’t get yourself registered, then you will not be able to get the Input Tax credit for the purchases done there as CGST and SGST will be applied on Place of Supply.
      Hope this answers your query. If you have more queries related to GST, feel free to get in touch with us at We will be glad to help you!

  10. vardhman jain says:

    my principle place of business is delhi from where i will do purchase and sale but my accounts office is in punjab. no sale/purchase will be done in punjab. As i reside in punjab, will maintain only accounts in punjab. so, do i have to get registration for punjab for just maintaining bank and books of accounts.

  11. Shruti Gangrade says:

    Helo sir,
    My current residence is in Rajasthan State and I’m living here on rent. And my own home is in U.P. state. I want to do online business. So can I take GST no. On the U.P. address and can ship material from Rajasthan?. I don’t have any shop,and I’m working from home. I’m items available at my home, Rajasthan. Pls suggest what should I do for doing online business.
    Thank you sir.

  12. Dheeraj Joshi says:

    I have a head office in uttar pradesh and having shops in delhi, noida and gzbd i buy the goods from hapur and sent these goods directly to my shops and from there these goods sold to customer and our 100 percent sale to end user.

    In this situation where we have to take GST No. if i will take GST number of Noida states then can i show delhi shops in additional placea of business or i have to take seperate registration for delhi shops.

    Please explain me tax applicablity as per GST act

  13. Manoj says:

    In my view GST registration would need to be taken in both the states where establishment exist. Additional place of business must be within the state

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