Registering in Every State of Operation: Current Position on Multiple GSTINs under a Single PAN

This article sets out why a business operating in several States must hold a separate GST registration in each, and how the changes of 2025 and 2026 (mandatory Input Service Distributor registration, simplified registration under Rule 14A and a CBIC working group) affect that structure. The law is stated as on 1 October 2026.

The point is of immediate practical importance. Credit distribution, branch transfers, e-invoicing and turnover thresholds all work differently once an assessee holds more than one GSTIN, and proposals reported in the press should not be mistaken for enacted law.

Why GST registration follows the State

Under the pre-GST Service Tax regime a single centralised registration was available. GST is shared between the Centre and the States, so registration is tied to the State from which supply is made.

• Section 22(1) of the CGST Act, 2017 requires registration in the State from which a taxable supply is made, and Section 25(1) requires a separate registration in every such State.
• Section 25(4) treats each registration in a State as a distinct person. Every GSTIN therefore files its own returns and maintains its own ledgers.
• Section 2(6) counts aggregate turnover on an all-India PAN basis, while Section 24 makes registration compulsory irrespective of turnover in specified cases, subject to exemptions.

Thresholds are tested at PAN level

A hypothetical consultancy has branch turnover of Rs 12 lakh in one State and Rs 10 lakh in another. Neither branch crosses Rs 20 lakh in isolation, but the aggregate of Rs 22 lakh under one PAN does. The limit is applied to the combined figure, so the second State cannot be treated as outside the net on the strength of its own turnover. Every new GSTIN opened under the same PAN inherits this PAN-level test.

Registration follows the place of business, not the customer