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Usually, a business needs a separate GST registration for each Indian state or union territory where it is liable to register under the CGST Act. But having customers in another state does not, by itself, mean the business needs a GSTIN there. The answer depends on where it makes taxable supplies, its place of business, the type of supply, turnover, and any applicable exemption or notification.
How GST registration works across states
GST registration is state- and union-territory-based. A person liable to register under section 22 or section 24 of the Central Goods and Services Tax Act, 2017 (CGST Act) must apply in each state or UT where that liability applies. The GST registrations are associated with the same PAN, but each registration is a separate GSTIN.
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Section 25(2) provides for a single registration in a state or UT, while allowing separate registrations for multiple places of business in that state subject to prescribed conditions. An SEZ unit or developer must register separately from the same person’s place of business outside the SEZ, even when both are in the same state or UT. See the CBIC text of the CGST Act, section 25.
Does an out-of-state customer mean you need another GSTIN?
Not automatically. A sale to a customer in another state raises questions about whether the supply is inter-state and where its place of supply is; it does not, on its own, establish that the supplier must register in the customer’s state. Assess the supplier’s own locations and registration status, the kind of supply, and the rules or notifications that apply. The CBIC GST FAQs discuss inter-state supply and registration, but any applicable statutory exception or notified relief must also be checked.
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Inter-state taxable supplies can trigger compulsory registration even below the ordinary turnover threshold. That general rule is not absolute: the supplier category, supply, and relevant exemptions or notifications can change the result. Do not treat every interstate sale, delivery, or customer as an automatic second-state registration requirement.
Check the registration triggers
Turnover liability under section 22
Section 22 generally makes a supplier liable to register in the state or UT from which it makes taxable supplies once its aggregate turnover crosses the applicable threshold. The Act contains special-category-state language and allows for notified changes, so there is no single threshold that should be presented as universal for every business. Confirm the threshold and any applicable notification for the business and period in question in the CGST Act, section 22.
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Compulsory registration under section 24
Section 24 lists categories required to register regardless of the ordinary section 22 threshold, including persons making inter-state taxable supplies. The Act and government notifications can provide exceptions or relief for specified suppliers or supplies. Check the current provision and notifications rather than assuming that either the turnover threshold or the inter-state rule decides every case.
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Assess the business’s connection to each state
For each state or UT where the business operates or makes taxable supplies, identify its places of business and the supplies made from or connected with them. Then apply the relevant liability provision and check for exceptions. A warehouse or office can be relevant, but its mere existence should not be treated as a complete answer without considering the business activity and registration rules.
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The GST Portal’s registration workflow asks the applicant to select a state or UT and provide details of its principal and additional places of business. The portal describes the principal place as the primary location within that state where the business is performed. Its normal-taxpayer registration guide explains the application process and place-of-business details; use the live portal for current screens and document requirements.
What multiple registrations change
Under sections 25(4) and 25(5), registrations held or required by one person are treated as distinct persons for GST purposes. The CGST Act’s scope-of-supply rules include supplies between distinct persons made in the course or furtherance of business. As a result, a movement of goods or provision of services between a business’s GST registrations may have GST consequences rather than being automatically disregarded as an internal transfer. The treatment, valuation, and documentation depend on the facts and applicable rules. See the CGST Act, sections 7 and 25.
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When and how to apply
Section 25 generally requires an application within 30 days after the person becomes liable to register. A casual taxable person or non-resident taxable person must apply at least five days before commencing business. GST Portal guidance states that an ordinary taxpayer who applies within 30 days has registration effective from the date liability arose; if the application is late, the effective date is the date registration is granted. Check the current portal instructions alongside the Act before filing.
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- On the GST Portal, start the registration application for that state or UT and select the relevant taxpayer type.
- Enter the principal place of business and any additional places in that state, and provide the supporting details and documents requested by the portal.
- Review the application deadline and effective-date implications, then submit the application and follow the portal’s status or clarification requests.
A practical decision checklist
- Only customers in another state: Do not infer that the customer state requires a separate GSTIN. Determine the supply’s character and place of supply, then check the supplier’s registration obligation and applicable exceptions.
- Office, warehouse, or other operating location in another state: Assess the activities and taxable supplies associated with it, then apply sections 22 and 24 for that state or UT.
- Inter-state taxable supplies: Treat section 24 as a potential compulsory-registration trigger, including where turnover is below the ordinary threshold, but verify any exemption or notified relief for the supply and supplier category.
- SEZ activity: An SEZ unit or developer must have a registration distinct from the same person’s non-SEZ place of business in that state or UT.
- Several business locations within one state: Section 25 permits separate registrations for multiple places of business in that state subject to prescribed conditions; a separate registration is not automatically required for every location.
This is a general explanation, not a determination for a particular business. The CGST Act, current notifications, and transaction facts control the outcome.
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