A new place of business in the same State is added to your existing GST registration by an amendment, while a place in another State needs its own GST registration under the same PAN. This page helps you tell the two apart and, for a new State, files the registration with its own GST number and place-of-business details.
GST registration is State by State. Section 25(1) of the CGST Act requires you to register in every State or Union territory where you are liable, and section 25(2) gives one registration per State. A second place of business in a State where you are already registered is normally added to that registration as an additional place. A place in a different State is a different registration.
A new place in the same State / A place in another State / A second registration in the same State
Point, Rule, Basis
Separate GST number and returns: Each State has its own GSTIN, and you file returns for each one. The returns of one registration do not cover another.
The same-State amendment has its own document list on the GST amendment page.
Item, What it is
Trying to add a State by amendment: The amendment form cannot add another State. It needs its own registration.
Sort the route: We tell you whether your case is an amendment, a new State or a separate vertical, before anything is filed.
Yes. You must register in every State where you are liable (section 25(1)). A warehouse or godown where goods are stored counts as a place of business (section 2(85)).
Yes. The registration in the new State is under the same PAN, but with its own GST number. Each registration is treated as a distinct person (section 25(4) and (5)).
Normally no. You add it as an additional place of business on your existing registration by an amendment in Form GST REG-14.
Within 15 days of the change (Rule 19). An additional place of business is a core field, so the officer approves it within 15 working days of the application.
Only for a separate business vertical, and on the conditions of Rule 11: no mixing of composition and normal tax among the places, tax and invoices on supplies between them, and a separate application for each place. Our team reviews such a case before filing.
Within 30 days of becoming liable to register there (section 25(1)).
No. Your businesses under the same PAN count together across India for the registration limit. Whether you are liable in a particular State depends on the supplies you make from there, and we check it with you.
Yes, but the registrations are distinct persons, so supplies between them in the course of business are taxable and need an invoice. We confirm how this applies to your case.
Yes. Tell us how many additional States you are applying in. Each State is still a separate registration, and the fee is counted per State.
Not until that is sorted. A suspension has to be cleared first, and a cancellation by the officer is dealt with by applying for revocation. We can help with either.
The GST portal shows no fee for filing the registration application, and we confirm this before filing. Our fee starts at ₹999 + GST for each additional State.