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If you are liable to pay GST in more than one Indian state or union territory, you generally need a separate GST registration in each state or union territory where that liability arises. Apply electronically, state by state, in FORM GST REG-01 through the GST Common Portal. Whether you are liable depends on your places of business and stock, aggregate turnover, taxable products, sales channel, inter-state supplies, and any current exemption or notification—not simply on the fact that you sell online.
The short answer: one liable state means one registration for that state
Section 25 of the Central Goods and Services Tax Act, 2017 requires registration in every state or union territory in which a person is liable to register. A GST registration is therefore state-specific. A GSTIN obtained in one state does not automatically cover a warehouse, office, or other liable business operation in another state.
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The Central Board of Indirect Taxes and Customs (CBIC) states the principle this way:
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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.”
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That rule does not mean every online seller must register immediately, or in every state in which a customer lives. Liability turns on the seller’s actual facts and the current law. The controlling references are the CGST Act, applicable state law, notifications and the current GST Portal process.
Decide where registration may be required before opening the application
Do not start with the delivery map on your website. Start with the locations and activities that can make you liable. Make a state-by-state worksheet before submitting any REG-01 application.
| Question | Why it matters | What to record |
|---|---|---|
| Where is the business carried on? | Registration is tied to the state or union territory in which the person is liable and has business operations. | Every relevant office, workshop, store, fulfillment location and other business place, with its state or union territory. |
| Where are goods stored or dispatched? | Stock and dispatch arrangements can point to an operation outside the seller’s home state. The place itself does not answer liability automatically, but it is a fact the analysis must address. | Owned or third-party storage locations, dispatch points and the entity controlling the stock. |
| What is the sales footprint? | Taxable supplies across state borders can affect the registration analysis. Selling to customers in another state is not, by itself, a complete answer. | States from which supplies are made, destination states, and whether supplies are taxable, nil-rated or wholly exempt. |
| What is aggregate turnover? | The general threshold is assessed using the statutory aggregate-turnover concept, not by treating each state’s sales as an unrelated business. | PAN-based turnover and the period used for the calculation; separate state totals may still be useful for planning. |
| Which online channel is used? | A marketplace that is required to collect tax at source (TCS) can create a different fact pattern from a seller’s own website. Exceptions and notifications may apply. | Marketplace, own-site or mixed channel; who collects TCS; and the nature of the products and supplies. |
Write down the conclusion for each state: “registration appears required,” “registration may not yet be required,” or “needs confirmation under a current notification.” Keep the facts supporting that conclusion. If a warehouse, marketplace arrangement or product classification is unclear, obtain advice on those facts before filing.
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Section 22 of the CGST Act sets a general aggregate-turnover threshold of ₹20 lakh. It also specifies a ₹10 lakh threshold for taxable supplies from specified special category states. These are statutory figures, not a universal exemption for every online business: the applicable threshold and conditions depend on the seller’s facts and the law in force.
| Rule or figure | How to use it | Qualification |
|---|---|---|
| ₹20 lakh | General threshold in section 22 for aggregate turnover. | Subject to statutory details, state or union-territory rules, exceptions and notifications. |
| ₹10 lakh | Threshold specified in section 22 for taxable supplies from specified special category states. | Applies only where the statutory conditions for those states are met; do not generalize it to all sellers. |
| Section 24 categories | Check whether a compulsory-registration category applies even when turnover is below a section 22 threshold. | The current Act, rules and notifications control. A seller should not rely on turnover alone. |
| Exclusively non-taxable or wholly exempt supplies | Product tax status can change the result. | The Act contains exceptions for persons exclusively making non-taxable or wholly exempt supplies; classify the actual products first. |
Aggregate turnover is a PAN-based concept for this decision. Do not conclude that staying below a threshold in each state settles the question if the business’s relevant turnover must be considered together. Conversely, do not assume that crossing a threshold automatically makes every location liable without examining where the business is carried on and what is supplied.
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Section 24 lists categories subject to compulsory registration. Because those categories and their exceptions can be changed by amendments or notifications, check the current text of the CGST Act and the latest official guidance before relying on a threshold-only analysis.
Online marketplaces require a separate analysis
The fact that a product is listed on an e-commerce marketplace does not provide a one-line answer about the seller’s GST registration. The Act addresses certain suppliers using electronic commerce operators that are required to collect TCS, but exceptions and notifications can alter the result.
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- Identify the operator’s role. Confirm whether the platform is an electronic commerce operator required to collect TCS for the relevant supplies.
- Separate the platform’s duty from yours. The operator’s TCS compliance and the seller’s registration liability are related but not identical questions.
- Check the supply and product. Taxable, nil-rated and wholly exempt goods can lead to different outcomes.
- Check the current notification position. Marketplace rules have changed over time; an older FAQ should not override a later statutory amendment or notification.
CBIC’s Sectoral FAQs can help identify the issues, but use the current statute and notifications for the final decision. A seller using both a marketplace and its own site should analyze each channel while applying the same state, turnover and product facts.
Prepare a state-by-state registration plan
1. Map the locations
List every state or union territory in which the business has an operation or may be liable to register. Include the state of the principal business place and any additional place involved in storing, handling or dispatching goods. Do not add a state merely because customers there can place orders; document the business activity that creates the potential liability.
2. Classify the supplies
Mark each product as taxable, nil-rated or wholly exempt under the applicable law. If the business makes only non-taxable or wholly exempt supplies, the statutory exception may be relevant. Mixed product catalogs need a more careful analysis.
3. Calculate aggregate turnover
Use the PAN-based aggregate-turnover information relevant to the statutory test. Keep a reconciliation showing the period, the figures used and the treatment of sales from each channel. Do not use a state-by-state total as a substitute for the statutory calculation.
4. Identify the channel and TCS facts
Record whether orders come from a marketplace, the seller’s own website or both. For each marketplace, document whether the operator collects TCS and which supplies are covered. Treat this as a fact-checking exercise, not as proof that registration is or is not required.
5. Record the legal basis
For each state, note the section 22 threshold analysis, any section 24 category, the product classification, the location facts and any notification relied on. If the answer depends on an uncertain fact, mark it for professional confirmation rather than filing on an assumption.
How to apply through the GST Common Portal
A normal taxpayer applies electronically in FORM GST REG-01. The CBIC Registration Rules and the official GST Portal guide for a normal taxpayer describe the workflow. Submit a separate application for each state or union territory in which registration is required.
- Open the registration service. Use the GST Common Portal’s registration function and select the normal-taxpayer process described in the official guide.
- Start the application with the required identifiers. Enter the PAN, mobile number, email address and the state or union territory details requested at the beginning of REG-01.
- Complete the business-place information. Provide the principal business-place details and identify the relevant state jurisdiction as directed by the portal.
- Review the state selection. Confirm that the application is being filed for the correct state or union territory. A registration for one state is not a substitute for a required registration elsewhere.
- Submit electronically. Complete the portal’s validation and submission steps for REG-01. Keep the acknowledgement and application reference with your records.
- Repeat only where required. File another REG-01 for each additional state or union territory where the liability analysis says registration is required. Do not create registrations merely to mirror your customer list.
The portal’s labels and screens can change. If a field or jurisdiction choice is unclear, follow the current portal guide rather than an old screenshot or third-party checklist.
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Meet the statutory deadline
Section 25(1) generally requires an application within 30 days after the date on which the person becomes liable to register. Treat that as a deadline tied to the liability event, not as a convenient month-end filing target.
Casual taxable persons and non-resident taxable persons have a separate timing rule: they generally apply at least five days before commencing business. If your online activity falls into either category, do not use the ordinary 30-day assumption.
Keep a dated record of when the relevant liability arose and why. If the date is disputed—for example, because a new location began holding stock or a compulsory-registration category became applicable—seek advice promptly; waiting for certainty can consume the statutory window.
Understand what multiple registrations change
The CGST Act treats registrations across states as registrations of distinct persons. That legal treatment matters after approval as well as at application time. Each state registration belongs to the state-level compliance record for that business, and dealings between registrations cannot be handled as though one GST registration covered the entire country.
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- Identify which registration is connected with each business place, stock location and supply channel.
- Use the correct state registration in the business’s GST documentation and portal activity.
- Review movements or transactions involving different registrations as distinct-person transactions under the Act, rather than assuming they are internal movements with no GST consequences.
The exact invoicing, return and tax treatment for transactions between registrations depends on the facts and current rules. The important registration point is that obtaining a second GSTIN creates a separate legal registration; it is not an extension of the first one.
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Illustrative fact patterns
Seller with one state of operation and customers nationwide
A seller stores and dispatches all goods from one state, has no other business operation, and sells taxable products to customers across India. The seller must still test aggregate turnover, compulsory-registration categories, inter-state-supply rules and any applicable exemption or notification. Customer locations alone do not establish a second state registration, but the cross-border supplies must be analyzed under the current law.
Seller with stock locations in two states
A seller operates its business and holds stock at locations in two states. The seller should analyze the business operation and liability in each state, then file separate REG-01 applications if registration is required in both. It should not assume that the GSTIN of the state where the company was formed covers the other stock location.
Marketplace seller below a threshold
A seller’s aggregate turnover appears below the general threshold but orders are processed through a marketplace that may collect TCS. The seller must check the current compulsory-registration provisions, the operator’s TCS status, the product classification and any exception or notification. “Below ₹20 lakh” is not a complete answer.
Seller of wholly exempt products
A business selling only wholly exempt goods may fall within the Act’s exception for persons exclusively making non-taxable or wholly exempt supplies. If even one taxable product, service or other relevant supply is added, the analysis changes. Confirm the classification and the current exception before deciding not to register.
Common mistakes and how to correct them
- Using one GST registration for every state. Correct this by mapping the states where the person is liable and filing separately for each required state.
- Adding up sales separately by state. Recalculate using the PAN-based aggregate-turnover concept and document the period and assumptions.
- Assuming every online seller must register. Check thresholds, section 24 categories, product status, marketplace rules and notifications instead of relying on the sales channel alone.
- Assuming a marketplace’s TCS settles the seller’s duty. Analyze the operator’s collection obligation and the seller’s registration liability as separate questions.
- Ignoring exempt or nil-rated products. Classify the actual catalog and determine whether the exclusive-supply exception applies.
- Missing the 30-day window. Identify the liability date as soon as a new state operation, threshold event or compulsory category arises.
- Using an outdated FAQ as the final authority. Use CBIC FAQs for orientation, but verify the current Act, notifications and portal instructions before filing.
- Selecting the wrong state jurisdiction in REG-01. Check the official portal guide and the business-place details before submitting.
Official sources to check before filing
Because GST rules and portal instructions can change, verify the application immediately before submission using these official references:
- Central Goods and Services Tax Act, 2017 — registration thresholds, compulsory-registration provisions and state-specific registration rules.
- CBIC Frequently Asked Questions — general explanations, including state-wise registration questions.
- CBIC New FAQ on GST, Second Edition — CBIC’s statement on separate registration for each state where the person is liable.
- CBIC Registration Rules — FORM GST REG-01 and the electronic registration framework.
- GST Portal: Apply for Registration, Normal Taxpayer — current portal workflow and jurisdiction-selection guidance.
- CBIC Sectoral FAQs — sector questions, including e-commerce issues that may require checking against later law or notifications.
For a seller with several states, stock points, mixed product tax status or a marketplace arrangement, a professional review of the exact facts can prevent an incorrect application or a missed deadline. The final determination should use the law and notifications in force on the filing date.
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