GST Registration for Businesses with Multi-State Branches

The Goods and Services Tax (GST) is an income tax levied in India on the production and supply of goods and services. Indirect taxes were replaced with a unified structure, which streamlined the taxation system. Multiple state businesses, however, have additional compliance requirements, particularly with regard to GST registration. Each state in which a business has branches must obtain its own GST registration under GST law. In GST Registration, the authority will provide a 15 digit unique code known as GSTIN that shows the business is legally GST registered. This GSTIN helps businesses to collect tax legally, claim ITC and comply with the GST regulations.

Why is Multi-State GST Registration Required?

According to the GST Law, each state has distinct taxable jurisdiction therefore, a business operating in multiple states needs to register GST in each state to comply with all tax regulations. There are the main reasons to get GST registration in multiple states where the business operates - Physical presence of Office, Warehouse, retail outlet in multiple states, Different tax liabilities in different states and many more.

When is Multi-State GST Registration Required?

There are several situation and scenarios given below when the business must obtain GSTIIN:

• If any business has physical appearance and business operations in multiple states such as a warehouse, factory, or offices, they must have a separate GST Registration.
• Business engages in supply of Goods or Services from one state to another and they do not even have a physical presence in that state, GST registration is required in this scenario as well.
• Individuals or businesses selling their products through e-commerce platforms across multiple states also have the GSTIN to operate their business hassle-free.
• Businesses who operate in distinct verticals in multiple states need separate GST Registration.

Process of Obtaining GST Registration for Multi-State Branches

The stepwise process for obtaining GST Registration for Multi-state Branches is here:-

Step 1: Application Submission

The first step is to file an application for the GST registration. In this step, the applicant has to visit the GST official portal - https://reg.gst.gov.in/registration/ and generate TRN number by filing some details which are required there.

Step 2: Aadhar Authentication

When the TRN has been generated, the applicant will login and fill up the GST registration form which is mainly known as “GST REG-01”. Aadhar Authentication is needed to verify the identity of the applicant during this step. Here, the applicant receives an OTP on their mobile number which is linked with the Aadhar which is an essential step for successful authentication.

Step 3: ARN Generation

Once the Aadhar authentication and required document submission, an ARN (Application Reference Number) is generated. This ARN helps in monitoring ID that aids applicants to track the status of their GST registration application.

Step 4: Reply on Notice

After the application submission, the authority checks the documents and other details. If the officer finds any issue and discrepancies, a show cause notice is issued under the Form REG-03. The applicant has to respond to this notice within 7 days from the notice. In this notice reply, the applicant has to submit all the necessary clarification and documents.

Note: The notice from GST authority is not mandatory if the officer doesn't find any discrepancies they will notify otherwise it will proceed for the next step.

Step 5: Issue GSTIN

The GST department issues a GSTIN (Goods and Services Tax Identification Number) along with a GST Registration Certificate (Form GST REG-06) if the application is approved. GST portal allows the applicant to download the certificate.

Mandatory Compliances of GST

There are some mandatory compliances of GST that must be done by the GST holders. The compliance is as listed below:

• Timely GST return Filing is primary compliances of GST. In this filing of GSTR-1, GSTR-3b, GSTR-9 and other required returns will be there.
• When a business with turnover exceeding ₹5 crore annually, requires GST Audit.
• Issuing tax invoices with GSTIN, HSN/SAC Code and other tax details.
• E-way Bill generation is compulsory for transporting any goods which are worth over ₹50,000.
• If any notices came from the GST authority, addressing queries, audits and compliance notices is the duty of the GST holder and it's a part of the compliance as well.

How Bizfoc Can Help

Bizfoc offers reliable GST registration service in India. We have qualified team members that have many years of experience in GST registration for Casual Taxable Person. We offer the most affordable and pocket friendly price. Get in touch with Bizfoc to get your GST Registration Certificate without any hassle.

Frequently Asked Questions