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Clear out junk files and repair common Windows errorsFree Scan →Scan for outdated or missing drivers - takes under a minuteDriver Scan →Repair Windows errors before they cause bigger problemsFix Now →If your online business is liable to pay GST in more than one Indian state or union territory, you generally need a separate GST registration for each liable state or union territory. Applications are filed electronically in FORM GST REG-01 through the GST Common Portal. A single GSTIN does not automatically cover stock, offices or other taxable operations in every state.
The result is fact-specific. Before applying, map where you carry on business, where goods are stored or dispatched, your PAN-based aggregate turnover, whether you make taxable inter-state supplies, how your sales channel works and whether your products are taxable, nil-rated or wholly exempt. The CGST Act, current notifications and the GST Portal instructions control; older FAQ examples should not be treated as a substitute for the current law.
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The short answer: registration is state-specific
Section 25 of the Central Goods and Services Tax Act requires a person who is liable for registration to register in every state or union territory in which that liability arises. Registrations held in different states are treated as registrations of distinct persons under the Act. In practical terms, an online seller may have to submit a separate REG-01 application for each state where it has a liable business operation; the GSTIN obtained in one state is not a nationwide licence.
That rule does not mean every online seller must register in every state to which it ships. Liability depends on the seller’s actual business footprint, aggregate turnover, taxable supplies, inter-state activity, sales channel and applicable exemptions or notifications. The controlling provisions are in the Central Goods and Services Tax Act, 2017. CBIC’s FAQ expresses the state-wise principle as follows:
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“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 in terms of Sub-section (1) of Section 22 of the CGST/SGST Act.”
Use that statement as the starting rule, then test your own facts against the statutory thresholds and compulsory-registration provisions.
Decide which states or union territories belong on your application list
Make the state decision before opening the online form. The state named on your website, the state where your customers live and the state in which you are liable to register are not necessarily the same.
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1. Identify business operations and stock locations
List every state or union territory in which you carry on business or may otherwise be liable to register. Include locations used to store, pack or dispatch your products, as well as offices or other business premises relevant to the supply. A warehouse or fulfilment arrangement can change the analysis even when orders are placed through one website.
Do not infer liability from a courier label alone. A parcel delivered to another state does not, by itself, prove that the seller has a business operation in that destination state. Conversely, maintaining stock or an operating location in another state can be important even when the website and management team are based elsewhere.
2. Calculate aggregate turnover on a PAN basis
The turnover test is not a separate fresh threshold for each GSTIN. Determine the business’s aggregate turnover linked to the PAN, then apply the threshold and statutory rules relevant to the seller’s states and supplies. The total should not be reduced to only the sales made from one proposed registration when the Act requires a PAN-level view.
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3. Check taxable inter-state supplies
Ask whether the business makes taxable supplies from one state to customers or recipients in another state. Section 24 lists categories for compulsory registration, and inter-state taxable supply can be a decisive fact. However, the current text of the Act, exemptions and notifications must be read together. Do not turn the phrase “inter-state sale” into a universal answer without checking the specific supply and the current notification position.
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Determine whether you sell through an electronic marketplace that is required to collect tax at source (TCS), or solely through your own website. The marketplace’s TCS and compliance obligations are not identical to the seller’s registration liability. Marketplace rules, seller exemptions and later amendments can alter the result, so examine the current law for the actual channel rather than relying on a platform’s generic onboarding message.
5. Classify what you sell
Confirm whether the products are taxable, nil-rated or wholly exempt. A person who makes only non-taxable or wholly exempt supplies may fall within an exception, while a mixed catalogue can produce a different result. Product classification and the applicable rate are therefore part of the registration decision, not a post-registration detail.
Write the outcome of these checks in a simple worksheet: state or union territory, business or stock activity there, taxable supplies, inter-state supplies, PAN aggregate turnover, online channel and any exemption or notification relied upon. If one row is unclear, obtain advice on that fact pattern before filing.
Thresholds and compulsory-registration rules
Section 22 provides the general turnover thresholds, while section 24 lists circumstances in which registration can be compulsory even when the ordinary threshold analysis would not produce the same result. The figures below are statutory figures, not sales targets or guarantees that an application will be accepted.
| Rule or figure | What it means for an online seller | Qualification |
|---|---|---|
| ₹20 lakh | General aggregate-turnover threshold stated in section 22. | Subject to the Act’s definitions, exceptions, notifications and the facts of the business. |
| ₹10 lakh | Threshold specified for taxable supplies from the special category states covered by section 22. | Check whether the relevant state and supply meet the statutory description; do not apply the figure to every state. |
| Section 24 categories | Some persons must register compulsorily because of the nature or route of their supplies or activities. | The exact category, subsequent amendments and notifications matter. Read the current Act rather than relying on a summary. |
| Only non-taxable or wholly exempt supplies | An exception may apply where the person exclusively makes those supplies. | A taxable product, a mixed catalogue or a changed product line can remove the basis for the exception. |
These rules explain why two sellers with identical annual sales can receive different answers. One may have a compulsory-registration category or taxable inter-state activity; another may sell only wholly exempt goods. Conversely, a seller below a headline threshold should not assume that no registration is possible or required until the section 24 and notification checks are complete.
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For a current statutory reading, use the CGST Act and the CBIC GST FAQ together. The FAQ pages include older questions and answers; where an example conflicts with a later amendment or notification, the current law controls.
How online marketplaces affect the analysis
A marketplace can create an additional compliance layer because an electronic commerce operator may be required to collect TCS. That obligation belongs to the operator. It does not automatically answer whether the seller must register, nor does a seller’s registration automatically discharge the operator’s TCS duties.
Before deciding, record four separate facts:
- Whether the platform is an electronic commerce operator covered by the relevant TCS provisions.
- Whether the platform collects TCS for the type of supply being made.
- Whether the seller is making taxable, nil-rated or wholly exempt supplies.
- Whether a current exemption or notification changes the normal registration result for that seller or supply.
Own-website sales and marketplace sales should not be treated as one legal pattern. A seller that moves from its own site to a marketplace, adds a new product category or begins using a fulfilment warehouse should repeat the liability review. The CBIC Sectoral FAQs can help frame the questions, but the Act and current notifications remain decisive.
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The normal-taxpayer application is electronic. Follow the portal’s current labels because screens can change, and file a distinct application for every state or union territory in which the liability analysis requires registration.
- Prepare the state list. Use your worksheet to identify each state or union territory where you have a liable operation. Decide which registration is being applied for before entering the form; do not select a state merely because customers are located there.
- Confirm the liability date. Note when the business crossed the applicable threshold or otherwise entered a compulsory-registration category. Section 25(1) generally requires the application within 30 days after the liability arises. A casual taxable person or non-resident taxable person follows a separate advance rule described below.
- Gather the identifiers used to start the application. The registration process begins with the applicant’s PAN, mobile number, email address and the state or union territory details. Keep the information consistent with the business records and the state being applied for. The CBIC Registration Rules set out the prescribed process.
- Open the GST Common Portal registration workflow. Choose the normal-taxpayer route and start FORM GST REG-01. The official GST Portal guide for applying as a normal taxpayer describes the sequence and the state-jurisdiction selection.
- Enter the state and business-place details carefully. Select the correct state or union territory and follow the portal prompts for the business-place information and jurisdiction. A state selected in the application is not a placeholder for future expansion; a new liable state generally requires its own application.
- Submit the electronic form. Complete the REG-01 fields shown for the normal-taxpayer workflow and submit electronically. Save the submission confirmation and the data filed for that state so that later correspondence can be matched to the correct application.
- Repeat the process for every additional liable state. Do not copy the first GSTIN across states or describe one state registration as covering all warehouses, offices or taxable operations. Each application stands on its own, even where the legal entity and PAN are the same.
- Monitor the portal after submission. Keep access to the registered mobile number and email address, check the application’s status and answer any portal request within the stated time. If the facts change while an application is pending, document the change and obtain advice on whether an amendment or a separate application is needed.
The portal guide explains the normal-taxpayer route; unusual cases, including casual or non-resident taxable persons, follow different timing and procedural rules. Do not select the normal route merely to avoid checking those classifications.
Application timing: the 30-day rule and the five-day advance rule
For a person who becomes liable under the ordinary rules, section 25(1) generally requires an application within 30 days from the date liability arises. The clock is tied to the legal liability event, not to the date a seller first feels ready to use a GSTIN. Establish that date from turnover, the supply and the applicable compulsory-registration provision.
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A casual taxable person and a non-resident taxable person have a different requirement: the application is generally due at least five days before commencement of business. Because these categories have their own definitions and procedural requirements, a seller planning a temporary event, short-term trade or non-resident operation should not use the ordinary 30-day assumption.
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Missing the relevant period can create compliance exposure and may complicate invoicing and tax reporting. If the date has already passed, file promptly and seek professional advice on the consequences rather than backdating information or waiting for a marketplace to resolve the issue.
What multiple registrations change after approval
The CGST Act treats registrations held by the same legal person in different states as registrations of distinct persons. That legal fiction matters whenever the business operates through more than one GSTIN. State-level sales, stock movements and internal arrangements should therefore be configured so the correct registration is identified for the supply.
Practical controls include maintaining a state-and-GSTIN master in the order system, mapping each warehouse or dispatch point to the responsible registration, and checking that invoices and tax settings use the registration connected with the relevant supply. Keep the legal entity and PAN relationship clear, but do not collapse the state registrations into one undifferentiated ledger.
When goods or services move between the business’s registrations, obtain advice on the GST treatment before posting the transaction. The “distinct person” rule means an internal transfer cannot automatically be ignored just because the same company owns both registrations. The exact treatment depends on the nature, valuation and movement of the supply and on current rules not reproduced in this registration guide.
Worked fact patterns
One office, customers in many states
A seller has one operating location and one stock point in its home state, then ships taxable products to customers nationwide. Customer geography alone does not create a registration in every destination state. The seller should first test its home-state liability, aggregate turnover and any compulsory-registration rule for taxable inter-state supplies. If the current law requires registration because of that activity, the relevant registration is the one connected with the liable operation; do not create destination-state registrations solely because parcels cross state borders.
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Warehouses in two states
A business keeps inventory and dispatches orders from warehouses in two different states. If it is liable in both states, section 25’s state-specific rule generally means two registrations, with a separate REG-01 application for each. The fact that both warehouses sell through one website or use the same PAN does not turn the registrations into one GSTIN.
Marketplace seller below ₹20 lakh
A marketplace seller reports aggregate turnover below ₹20 lakh. That number alone does not settle the question. The seller must check whether the supplies are taxable, whether a section 24 category applies, whether the platform’s TCS arrangement is relevant and whether a notification creates an exception. The seller should record the conclusion and the effective date instead of relying on a platform support answer that may not reflect the latest amendment.
Only wholly exempt products
A seller deals exclusively in products that are wholly exempt or non-taxable. The Act contains an exception for persons exclusively making such supplies, but the exception can disappear if a taxable product is added. Recheck the classification before launching a new SKU, bundle or ancillary taxable service.
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Temporary or non-resident activity
A seller attending a short-term event or a non-resident seller may fall into a special category. The application timing is generally at least five days before commencing business rather than the ordinary 30-day period. Confirm the classification and procedure before accepting orders.
Common mistakes and how to prevent them
- Using one GSTIN nationwide: Build a state register and file separately wherever the liability arises.
- Testing turnover state by state: Start with PAN-based aggregate turnover, then apply the state threshold and statutory exceptions.
- Assuming every online seller is exempt below ₹20 lakh: Check section 24, inter-state taxable supplies, marketplace notifications and product status.
- Assuming every interstate shipment creates a destination registration: Distinguish customer location from a business operation and the rule that actually creates liability.
- Confusing marketplace TCS with seller registration: Analyse the operator’s collection duty and the seller’s liability as separate questions.
- Ignoring stock and fulfilment locations: Update the state worksheet whenever a warehouse, third-party fulfilment arrangement or dispatch point changes.
- Missing the statutory date: Record the liability event and count 30 days, or use the five-day advance rule for casual and non-resident taxable persons.
- Relying on an old FAQ without checking amendments: Use the Act and current notifications as controlling sources, with FAQs as explanatory material.
- Selecting the wrong jurisdiction in REG-01: Follow the portal’s state-jurisdiction instructions and retain the submitted details for audit and correction.
Pre-submission checklist
- Have you listed every state or union territory where the business operates, stores goods or may otherwise be liable?
- Have you calculated aggregate turnover on the PAN basis rather than treating each proposed GSTIN as an isolated business?
- Have you identified taxable, nil-rated, non-taxable and wholly exempt products separately?
- Have you checked taxable inter-state supplies and every potentially applicable section 24 category?
- Have you separated marketplace TCS questions from the seller’s own registration question?
- Have you checked current exemptions and notifications instead of relying only on an older FAQ example?
- Do you have the PAN, mobile number, email address and state or union territory information needed to start REG-01?
- Have you calculated the 30-day deadline, or the five-day advance deadline for a casual or non-resident taxable person?
- Will your order, inventory and invoicing systems identify the correct state registration after approval?
Official references and keeping the answer current
The legal and procedural sources for this process are:
- Central Goods and Services Tax Act, 2017 — registration, thresholds, compulsory-registration categories and distinct-person provisions.
- CBIC Frequently Asked Questions — explanatory answers, including state-wise registration examples.
- CBIC New FAQ on GST, Second Edition — the quoted state-registration explanation.
- CBIC Registration Rules — the prescribed electronic application framework.
- GST Portal: Apply for Registration, Normal Taxpayer — current portal workflow and jurisdiction selection guidance.
- CBIC Sectoral FAQs — sector-oriented explanations, including electronic-commerce questions.
GST provisions and portal screens can change through amendments, notifications and updates. Recheck the current Act, notifications and portal instructions on the date you file, particularly when a marketplace, a special-category state, an exempt product or a new warehouse is involved.
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