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Usually, when your business has a liable place of business in another Indian State or Union territory from which it makes—or intends to make—outward supplies. Your existing GSTIN is State-specific, so it ordinarily does not cover a branch, office, warehouse or other establishment in a different State.
Do not confuse a new-State business location with a customer or supplier in another State. Buying from an out-of-State supplier alone generally does not force registration, while inter-State taxable outward supplies can create compulsory-registration liability. A narrow government exemption applies to qualifying inter-State taxable service suppliers below the applicable all-India turnover threshold; it should not be extended to inter-State goods supplies without checking the law.
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The core rule: GST registration follows the State of the business location
GST registration in India is tied to a State or Union territory. A person who is liable to register generally applies in every State or Union territory where that liability arises and where outward supplies are made or intended to be made. The GST Portal application itself is State-specific.
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Within one State, the normal position is one registration, although the CGST Act and rules permit separate registrations in specified circumstances. Adding an additional place of business in the same State is therefore different from opening an establishment in another State.
First decide which situation you have
| Situation | What to examine | Usual GST direction |
|---|---|---|
| Branch, office or establishment in another State | Is it a business location from which supplies are made or intended? | A separate registration in that State generally applies when the business is liable. The registration is a fresh application. |
| Purchasing from another State only | Is the business merely buying, with no separate registration trigger? | The purchase alone does not automatically require registration in the supplier’s State or in the buyer’s State. Check reverse-charge and other facts. |
| Inter-State taxable goods supplies | Is the business making taxable outward supplies of goods across State borders? | Inter-State taxable supply is generally a compulsory-registration category. Do not apply the service-only exemption to goods. |
| Inter-State taxable services below the notified limit | Does all-India aggregate turnover stay within the notification ceiling, and does the supplier meet every condition? | Notification 10/2017–Integrated Tax provides a specific exemption for qualifying suppliers. |
| Only non-taxable or wholly exempt supplies | Are all supplies covered by the statutory exclusion? | The Act contains a non-registration rule for persons exclusively making such supplies, subject to the precise facts. |
The location of your customer is not, by itself, the deciding test. The important questions are where your business is established, from where it supplies, what it supplies, and whether a compulsory-registration provision or exemption applies.
How to work through the decision
1. Map every actual business location
List the head office, branch, shop, factory, warehouse, project site and any other location that may function as a business establishment. For each location, record the State or Union territory, the activities performed there, who controls the premises, and whether supplies are made or intended from it.
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2. Separate a new location from a cross-State transaction
A customer in another State does not automatically create a registration there. Conversely, a branch in another State is not covered simply because the parent company has one PAN and one existing GSTIN. A business can therefore have an inter-State sale without having a physical branch in the customer’s State, while a new-State branch can require registration even before substantial sales begin if it is intended to make outward supplies and liability exists.
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3. Classify the outward supply
Identify whether the relevant outward supply is taxable goods, taxable services, exempt supplies or non-taxable supplies. Inter-State taxable supplies appear in the compulsory-registration categories, but the law and notifications contain exceptions. Classification must be done before relying on a general statement such as “every inter-State sale requires GST registration.”
4. Calculate aggregate turnover on the correct basis
The inter-State service exemption in Notification 10/2017–Integrated Tax uses aggregate turnover calculated on an all-India basis. It is not a separate threshold for each State, branch or GSTIN. Gather the turnover of the business under the relevant PAN and test the figure against the threshold and the notification’s other conditions.
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5. Check the current law and notification
The principal sources include section 24 compulsory-registration provisions, section 25 registration rules, Notification 10/2017–Integrated Tax dated 13 October 2017, and CBIC Circular 88/07/2019-GST. Older FAQ wording can be broader than the later service exemption. Before acting, verify amendments, later notifications and the live GST Portal instructions for your facts.
The inter-State service exemption is narrow
Notification 10/2017–Integrated Tax exempts qualifying persons making inter-State taxable supplies of services when all-India aggregate turnover does not exceed ₹20 lakh in a financial year. The ceiling is ₹10 lakh for the special-category cases stated in that notification.
Three limits are important:
- It is for qualifying inter-State taxable service suppliers. The exemption is not a general waiver for every inter-State activity.
- The threshold is all-India. Combining turnover across the business matters; a separate State-by-State calculation can produce the wrong result.
- It does not automatically cover inter-State taxable goods. A goods seller should not rely on the service notification without a separate legal basis.
Some older CBIC FAQ answers say categorically that persons making inter-State supplies must register. That wording reflects the general statutory category, but the later notification creates the specific service exemption. Treat the notification as an exception whose supply type, turnover, territory and taxpayer conditions must all fit. If one condition is uncertain, obtain advice before delaying registration.
What a second-State registration changes
The CGST Act treats each registration of one legal person as a distinct person, and establishments in different States as distinct persons. A branch registered in Karnataka and the head office registered in Maharashtra therefore do not simply operate as two addresses under one GST identity.
Transactions between the locations may be relevant supplies even when both are owned by the same company. Review whether goods, services, management support, inventory or other items move between registrations. The analysis can affect:
- the GSTIN shown on invoices and other documents;
- valuation of supplies between distinct persons;
- place-of-supply treatment;
- input tax credit eligibility and documentation;
- returns, reconciliations and records maintained by each registration.
Do not assume that a common PAN eliminates these obligations. Each registration has its own compliance trail, while the underlying legal entity remains responsible for accurate reporting across them.
When must you apply?
Section 25(1) of the CGST Act generally requires an application within 30 days from the date a person becomes liable to register. The clock is linked to the liability event, not simply to the date you first remember that a branch exists.
Casual taxable persons and non-resident taxable persons follow a separate advance-application rule. They should not wait for the ordinary 30-day period. A business opening a temporary operation, attending a taxable event or entering India without a fixed establishment should check those provisions before making supplies.
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Late action can create exposure for supplies made after liability arose, along with return and payment obligations. If the liability date is disputed, preserve the facts showing when the location began operations, when the first outward supply occurred or was intended, and how turnover was calculated.
How to apply for the new State GSTIN
Use the live GST Portal instructions because field names and document requirements can change. The normal taxpayer route is to select the State-specific registration application and identify the principal place of business in that State.
- Open the GST Portal and choose Services > Registration > New Registration.
- Select the relevant State or Union territory and the taxpayer type, then provide the legal name, PAN, email address and mobile number for verification.
- Enter the principal place of business—the primary location in that State where the business is performed—and add any additional places of business.
- Describe the business activities and the goods or services supplied from the location. Ensure the selected activities match what the branch will actually do.
- Upload premises evidence. For owned premises, examples listed in the portal guide include a property-tax receipt, municipal khata copy or electricity bill. For rented or leased premises, the guide lists a valid rent or lease agreement together with supporting ownership evidence for the lessor.
- Complete the authorised signatory and verification sections, submit the application and retain the acknowledgement reference for status tracking.
Do not use proof for a different State merely because the parent company already has documents there. The evidence should support the address and possession or use of the premises for the registration being requested.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Common examples
Head office in Maharashtra, operating branch in Karnataka
If the Karnataka office is an establishment from which the business makes or intends to make outward supplies and registration liability applies, it needs a Karnataka registration. The Maharashtra GSTIN cannot be used as the branch’s registration.
Consultant in Delhi serving clients in other States
An inter-State taxable service supplier with all-India aggregate turnover of ₹18 lakh may fit the notification’s ₹20 lakh ceiling, provided every other condition is satisfied and the supplier is not in a special-category case with the lower ₹10 lakh ceiling. The result must be checked against the current notification and the actual supply.
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Seller shipping taxable goods from Gujarat to customers elsewhere
Inter-State taxable goods supplies generally fall within the compulsory-registration rule. The service exemption does not provide a shortcut for this goods business.
Retailer in Rajasthan buying stock from a Maharashtra supplier
The purchase alone does not automatically require the Rajasthan retailer to obtain a Maharashtra GSTIN or create a new registration solely because the supplier is out of State. The retailer must still examine its own turnover, outward supplies, reverse-charge obligations and any other compulsory-registration trigger.
Company with an unused proposed branch
“Intends to make” outward supplies matters. A branch does not necessarily avoid registration merely because sales have not started. Document the planned activity and obtain advice if the location is only a storage or support facility.
Locations that need careful classification
Official guidance does not establish one universal result for every warehouse, project site, remote employee, fulfilment provider or temporary presence. The decisive facts can include who controls the premises, whether people or equipment perform business there, whether supplies are made or dispatched from it, and whether the arrangement is permanent or temporary.
- Warehouse: determine whether it is merely third-party storage or a business establishment involved in supply, dispatch or other operations.
- Project site: examine the contract, duration, personnel, billing location and whether taxable supplies are made from the site.
- Remote employee: an employee’s home is not automatically a separate place of business; the actual business arrangement matters.
- Temporary presence: a casual taxable person may face advance-registration requirements even where the operation is short-lived.
Where the classification changes the registration outcome, have a GST practitioner or tax adviser review the contracts, premises documents and supply flow before filing.
Mistakes to avoid
- Using one GSTIN for offices in two States.
- Assuming an out-of-State customer automatically requires a branch registration in the customer’s State.
- Applying the ₹20 lakh service exemption to inter-State goods.
- Calculating the threshold separately for each State instead of on the all-India basis required by the notification.
- Relying on an old FAQ without checking the operative notification and later amendments.
- Filing with a principal-place address that the business cannot substantiate.
- Ignoring supplies between registrations because the company has one PAN.
- Waiting beyond the relevant deadline while the liability date remains undocumented.
A practical decision checklist
- List every State or Union territory where the business has an office, branch, warehouse, project or other possible establishment.
- For each location, record whether supplies are made or intended from it.
- Separate purchases, sales of goods, sales of services, exempt supplies and non-taxable supplies.
- Identify every compulsory-registration trigger and any applicable statutory exclusion.
- For inter-State services, calculate all-India aggregate turnover and test the ₹20 lakh or ₹10 lakh notification ceiling and conditions.
- Do not extend a service exemption to goods without a specific legal basis.
- Set the liability date and apply within 30 days, or earlier where the casual or non-resident rule applies.
- Prepare State-specific premises proof and submit the correct GST Portal application.
- After registration, establish invoicing, branch-to-branch supply, input-tax-credit and return controls for each GSTIN.
Bottom line
Register in another State when your business is liable there and has—or intends to have—an outward-supplying business location there. A new-State branch generally needs a fresh GST registration; a purchase from another State does not, by itself, create that requirement. Inter-State taxable supplies are generally a compulsory trigger, with a narrow notified exemption for qualifying low-turnover inter-State service suppliers. Because the relevant Act text, notifications and portal procedures can change, verify the current position and your exact facts before relying on an exemption or missing the 30-day application window.
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