Why separate Registration of GST in each state in India, for each business. Posted on 25 April 2023 Category : GST Separate Registration of GST in each state of India, for each business. India is a sovereign country with many powers for states. Unlike many other countries, GST in India is implemented as duel tax system. Means, two types of GSTs are implemented in India. As you know, there are IGST, CGST and SGST. Each taxable transaction of goods and services in India attracts duel GST – CGST and IGST or SGST. So the main reason for duel GST is to account the share of state governments. Ie, SGST (State Goods and Service Tax) and the share of IGST (Integrated Goods and Service Tax). So, an account of GST Tax payers is to be accounted separately. At present government insists separate GST registration in each state, if a person operates his business. For example, if XYZ company has business transaction of goods or services in Maharashtra, West Bengal and Tamil Nadu, he has to take registration of GST in all the three states. Means a separate GST registration number has to be obtained in each state, although the Permanent Account Number, PAN is same. As per sub section 1 of section 19 of GST Law explains that every person who is liable to take a Registration will have to get registered separately for each of the States where he has a business operation and is liable to pay GST Here, we discussed the importance and reasons for separate registration of GST in each states in India. If you would like to add more information about GST registration procedures in each state, comment below: Click here to know GST rate on Goods and Services GST Exemption list of goods and services Find HSN number or Service tariff code for GST GST registration guidelines Indian GST Laws How to export your goods? How to export goods from India? 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Is THC same in all ports KINDS OF LOSSES in Marine Insurance Know the term Port of Discharge and Place of Delivery LC advantage exporter LC advantage importer LC parties LCL shipment booking tips Letter of credit Import General Manifest (IGM) Importance of Bill of Lading Comments Kevin: On 29 December 2016 Hello. I have a business of supply of goods in Hyderabad (Telangana). Apart from the business we get in the state of Telangana, we also get regular business from Maharashtra and Andhra Pradesh (although we do not have any offices in any other state except Telangana) Do i need to register for gst in all the 3 states or only in Telangana? Regards Rajeev Gupta: On 14 January 2017 Dear Sir I am working with a private limited company having VAT registrations in various states (total 7 states) and also registered under service tax. Do I need to migrate data separately for each state and service tax (I mean, do I need to fill up data migration form 8 times using provisional IDs given by various states and service tax). KAILASH CHANDRA NAYAK: On 26 May 2017 We have Goods transport Agencey of company , but business loading center is chennai, pune Gurgaon , how can we registrate GST in other state. biju: On 13 June 2017 Dear sir, We are doing site preparation/works contract/machinery on hire all over India and having GST registration in Maharashtra only not in Goa , Bihar etc. How we can raise bills for states don't have GST registration and what will be the rate of tax. Dinesh: On 16 June 2017 Dear Sir, my client is a contractor and operating from Maharashtra. he is also having contract in Gujarat which will continue for 2 years. as such he has no business establishment in Gujarat. he has no office premises in Gujarat. is it necessary for him to take registration in Gujarat. or he can issue bill for IGST. regards ANIL SHARMA: On 21 June 2017 Dear Sir, If a company has single PAN No and different places of business in same state and same city with different category of product manufacturing with same tin no and PAN No now in VAT & Excise different returns are filed, both units are maintaining different stocks and different accounting.What will be consequences under the GST Migration. Srividya: On 28 June 2017 Dear sir How can a service provider get registered in different states if he does not have offices in those states ? In other words -What will be the GST registration address if service is provided at the premises of the customer, if sub contractors are also employed for this. Regards Neeru Sharma: On 01 July 2017 I am an artisan and no have a proprietorship company in the name of Ladli Creations, it's a small micro industry, making hand made Handicraft items from waste clothes,beads, artificial jwellery and crochet Garments from cotten thread.etc. All these items are made by will get women at their homes. What shall be the catagery of my products? What shall be the rates of GST? What shall be the HSN code for my company? Kindly send me the detailed reply, immediately. Thanks. Neeru Sharma SACHIN AGGARWAL: On 04 July 2017 Dear Neeru, You are running a business of Handicraft items made of waste material. Rate of GST rate will be 5% for cotton items, 12% for clothes made of synthetic type of clothes and 18% for artificial jewelery For further query please feel free to contact 9 7 1 6 6 9 9 0 0 1 Regards CA Sachin Aggarwal Satya: On 07 July 2017 Hi, kelvin, The State wise registration must, when you have your office in another state, then only another state registration required. UMESH VAINDIL: On 10 July 2017 Dear sir, I am business in transport (Under Goods Transport AgenctI in Delhi, my branches also in Karnataka, Kerala and Tamilnadu, so please confirm regarding Registration state wise or Single registration in Delhi. Umesh Vaindil debesh chandra Manna: On 15 July 2017 Our company is working in 3 States. We have taken registration number in these 3 States. In Tally's GST Category , the only option to make entry is loccal GSTN Registration . How we could input GST of other two Places? and in accounts entry , should we have to send Return in different 3 States MJ Paul: On 15 August 2017 Hi, I have office at Hyderabad and taken GST, now I want to open offices at Delhi & Bangalore. How to apply GSTIN for DELHI & KARNATAKA States with same PAN No. Also can I do separate billing for each state with separate Bank accounts. Pls advise. Thanking You. Anjali: On 17 August 2017 We have Goods transport Agencey of , sir i registred in maharashtra but same business is also in madhya pradhesh , how can we registrate GST in other state. Niral Dave: On 05 September 2017 We are electrical contractors putting up solar plants for our clients. We provide long term services (erection, testing contractors) in various states. Do we have to necessarily register in each state that we are giving these long term service ? Can we not bill to these clients for our services under IGST from our base state Gujarat ? We are made to understand that since it is not an "on call" service, it is necessary to get your self registered in each state where you have these long time duration contracts to be safe and avoid GST liability from the state at a later date. regards Niral Dave Shahabuddin: On 13 September 2017 , We are contractors putting up solar plants for our clients. We provide long term services (erection, testing contractors) in various states. Do we have to necessarily register in each state that we are giving these long term service ? Can we not bill to these clients for our services under IGST from our base state Gujarat ? We are made to understand that since it is not an "on call" service, it is necessary to get your self registered in each state where you have these long time duration contracts to be safe and avoid GST liability from the state at a later date. Kochunarayanan Kavil : On 18 October 2017 one nation - one market - one tax. we should have only GST = (1) SGST (2) CGST (3) IGST. If seller or service provider and the receiver of goods or service are in one and the same state, SGST+CGST will be applicable. If the giver and the receiver are in different states - IGST will be applicable. Accordingly only three returns have to be filed quarterly/half yearly or yearly as the case may be. Only one gst registration in any one state in India must be the requirement for doing any business in India based on one nation, one market and one tax. This will be the simplest form of GST. This will be easy to understand and operate. Nishant: On 16 December 2017 Sir, my registered office is in the state of maharastra but my business transcations are from hyderabad (telangana) i am already registered under gst from maharastra state do i need to further register iin hyderabad Shanmugam : On 09 February 2018 Sir, One gst number get one my favorite name and another one business to use the same gst number? Please guidelines in my doubts. YASHASH: On 14 March 2018 How can i make registration for GST when i do not have PAN of my business ? Please reply to me as early as possible. Jasmine: On 14 March 2018 My question is: I've started a very small "ONLINE" jewellery selling business from my rented apartment here in Bangalore. Sales are picking up. I want to capture whole India for which I will have to apply for GST. Do I need to have sales offices in all the states even if I want to operate from "ONLY" my Bangalore location Monika Singh: On 14 April 2018 want of know complete registration procedure & requirement in diffrent states Manpreet Singh: On 22 May 2018 GST registration in multiple states of India vaibhavee: On 22 February 2019 I am providing taxable supply and service in Gujarat and registered under the GST. now i got 1 contract in another state for proving services which are exmpted under gst. Then GST registration for another state required or not? L K PANDEY: On 25 April 2019 Sir, 2 unit running in one gst no within state, pls. advise us can we export of goods by one LUT Chandra P Singh: On 14 August 2019 Hi Sir, I am Importer registered with GSTIN in Delhi , I have my warehouse in Mumbai and have started puting goods there but the delivery will happen from Mumbai warehouse to Goa and billing will be done from Delhi address only because we are registered in Delhi only under gst . Is this possible and genuine now B H RAMA KRISHNA: On 25 November 2019 One of my client is doing business in Composition scheme under GST. Can he apply for Temporary Registration for other trading business