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If your online business is liable to pay GST in more than one Indian state or union territory, you generally need a separate GST registration in each state where you are liable. Apply electronically through the GST Common Portal using FORM GST REG-01. Selling online or shipping across state borders does not, by itself, settle which registrations you need: the answer depends on your business locations, taxable supplies, PAN-based aggregate turnover, sales channel, and applicable exemptions and notifications.
How state-wise GST registration works
GST registration is state-specific. Section 25 of the Central Goods and Services Tax Act, 2017 (CGST Act) requires a person liable to register to register in each state or union territory in which that person is liable. A GSTIN obtained for one state does not simply cover every other state where the business may also be liable.
The Act treats registrations held by the same person in different states as distinct persons. This makes the registrations relevant to state-level tax administration and to transactions between them; they are not just extra addresses attached to one all-India GSTIN. Check the CGST Act’s registration provisions for the statutory framework: Central Goods and Services Tax Act, 2017.
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Decide whether you need to register before applying
There is no single rule that makes every online seller register in every state where a customer places an order. Establish the seller’s liability first. The CGST Act provides turnover thresholds and compulsory-registration categories, while statutory exceptions and notifications can change the outcome for particular people, supplies, or sales arrangements. CBIC’s FAQ pages are useful context, but some FAQ material may predate later amendments; use the current statute and notifications to determine the result for your facts.
Identify the states connected to the business
Make a state-by-state list of the places where the business operates and where goods are stored or dispatched. Consider where the business is carried on, not only where customers live. A warehouse or branch in another state is a reason to examine registration there, but the facts and applicable law determine whether the seller is liable. CBIC’s FAQ addresses the question of whether a business opening a branch office in another state needs a fresh registration; read its answer alongside current law rather than treating an older FAQ response as a substitute for checking current requirements: CBIC Frequently Asked Questions.
Make this inventory before you start filing. For each state, note the operating or branch location, any place where goods are held, and the state from which orders may be dispatched. Then distinguish those business connections from the states where customers happen to receive orders. The list helps you identify where to test liability; it is not a rule that every storage point or delivery destination automatically requires a GSTIN.
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The section 22 threshold is based on aggregate turnover, not a separate calculation of each state’s sales as though the other registrations did not exist. The general threshold is ₹20 lakh. A ₹10 lakh threshold applies to taxable supplies from specified special category states. These are statutory figures under the CGST Act, and the applicable threshold and details depend on the seller’s circumstances and the Act’s provisions. Do not use the figures as a substitute for checking whether a compulsory-registration rule or an exception applies.
| Statutory figure | What it refers to |
|---|---|
| ₹20 lakh | General aggregate-turnover threshold in section 22 of the CGST Act, subject to statutory details and exceptions. |
| ₹10 lakh | Threshold specified in section 22 for taxable supplies from special category states, subject to statutory details and exceptions. |
Both amounts are statutory thresholds, not a promise that a seller below the relevant amount never needs to register. The Act also lists compulsory-registration categories, and exemptions and notifications may affect liability. The statutory text is available in the CGST Act.
Use the same broad business picture when checking turnover: gather the figures across the business under the relevant PAN rather than comparing each state’s sales only with the threshold. Then apply the correct threshold and review the other statutory tests separately. A low figure in one state does not, on its own, establish that the business as a whole is below the applicable threshold or that no compulsory-registration provision applies.
Assess the type and route of each supply
Record whether the products are taxable, nil-rated, or wholly exempt. The Act contains exceptions for persons exclusively making non-taxable or wholly exempt supplies, so a seller’s product tax status matters to the analysis. Also identify whether supplies are made only within a state or across state borders. Inter-state supplies may affect the registration analysis, but apply the current statutory provisions and notifications to the actual product and transaction rather than relying on a broad rule stated without qualifications.
If a store sells a mixture of products, do not characterize the whole business based on only one item. Note which goods are taxable, nil-rated, or exempt, and whether the business makes any other kind of supply relevant to its GST position. The exception described for a person exclusively making non-taxable or wholly exempt supplies is not a blanket exemption for a seller that also makes taxable supplies. Where product classification or the effect of an exception is uncertain, verify it under the current rules before relying on it.
Keep a separate record of where goods originate and where they are supplied. A cross-border order is an important fact, but the presence of an inter-state sale does not remove the need to check the relevant statutory rule, the seller’s status, and any applicable notification. The current answer may depend on the precise supply and channel, so avoid turning a general registration summary into a universal conclusion for every online transaction.
Distinguish a marketplace from your own website
Marketplace selling requires a separate check. The Act addresses certain sellers using e-commerce operators that are required to collect tax at source (TCS), and exceptions or notifications may alter the result. A marketplace’s own compliance duty is not the same thing as the seller’s registration duty. Identify the sales channel, the operator’s role, and the kind of supply, then check the current rule that applies. CBIC’s Sectoral FAQs discuss e-commerce questions, but the statute and applicable notifications control if an FAQ is older than a later amendment.
A seller using only its own website should not assume that marketplace-specific rules apply. Conversely, being on a marketplace does not answer every registration question by itself. The relevant facts include whether the operator is required to collect TCS and whether a current exception or notification applies to that seller and supply.
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Use a decision checklist for each state
- Where does the business operate, and where are goods held or dispatched?
- What is the PAN-based aggregate turnover, and which threshold applies?
- Are the supplies taxable, nil-rated, wholly exempt, or non-taxable?
- Are goods supplied across state borders, within one state, or both?
- Is the seller using an e-commerce operator required to collect TCS, or selling through its own website?
- Does a statutory exception or current notification change the result?
Work through these questions state by state before filing. They are decision points, not a personalized legal determination. If the facts or the effect of a notification are unclear, get advice based on the business’s actual locations, products, turnover, and sales arrangements.
A useful working sheet can keep the decision grounded in facts. For each state, record the relevant business location or stock connection; the goods and supply routes associated with it; the business’s aggregate-turnover position; and whether the channel involves an e-commerce operator required to collect TCS. Note any exception or notification you need to verify. This makes it easier to see which issues remain unresolved instead of treating all states, products, or online channels as identical.
Apply through the GST Common Portal
A normal taxpayer applies electronically in FORM GST REG-01 through the GST Common Portal. The official registration rules describe the application process, and the GST Portal’s guide covers the normal-taxpayer workflow, including business-place details and state jurisdiction selection: CBIC Registration Rules and GST Portal: Apply for Registration, Normal Taxpayer.
- Map the registrations you may need. List the states and union territories where the business operates or may be liable. Complete the liability check before starting applications; a portal application does not itself determine whether registration is legally required.
- Gather the application identifiers. The application process begins with PAN, a mobile number, an email address, and state or union territory details. Use the current official registration rules and portal instructions for the information requested in the live application.
- Submit FORM GST REG-01. File electronically through the Common Portal for each state registration required. A multi-state business should not treat one state’s application as a substitute for the others.
- Complete the normal-taxpayer workflow. Follow the portal’s instructions for business-place information and state jurisdiction selection. Consult the official normal-taxpayer registration guide if you need help locating the relevant steps.
- Track the deadline from the date liability arises. Section 25(1) generally requires an application within 30 days after becoming liable. Casual taxable persons and non-resident taxable persons have a separate requirement to apply at least five days before commencing business. These are statutory timing rules; confirm which category and deadline apply to the applicant in question.
For a seller with more than one potentially liable state, do not let the first completed application become a reason to stop assessing the others. The state-by-state review and the separate applications are connected but distinct tasks. Keep track of the liability date and filing status for each required registration so that a registration obligation in one state does not obscure a separate one elsewhere.
The initial identifiers are only the beginning of the electronic application. The portal’s current workflow governs the additional business-place details and state jurisdiction choices it requests. Follow the current instructions rather than relying on an old screenshot or a remembered sequence, since portal screens and guidance can be updated. The official normal-taxpayer guide is the appropriate reference for navigating those steps.
| Applicant or event | Application timing in the CGST Act |
|---|---|
| Person generally liable to register | Within 30 days after liability arises under section 25(1). |
| Casual or non-resident taxable person | At least five days before commencement of business. |
The figures above come from section 25(1) of the CGST Act. Do not wait until the end of the period if the liability date or the applicant’s category is uncertain.
What changes when you hold registrations in multiple states
Each state registration is treated as a distinct person for the purposes of the Act. Keep that distinction in mind when organizing the business’s GST records and when considering transactions between its registrations. A GSTIN in one state is not a universal identifier for all the business’s state operations.
CBIC’s New FAQ on GST, Second Edition states: “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.” This is CBIC’s official FAQ wording, not a quotation from a named individual. Because FAQ wording may reflect an earlier legal position, read it with the current Act and notifications: CBIC New FAQ on GST, Second Edition.
The distinct-person treatment is also why a multi-state setup should not be managed as if every operation were covered by one GSTIN. When reviewing the business’s arrangements, keep the registration and related records identifiable by state. The statutory concept matters beyond the application form: it frames how the Act regards registrations held by the same person in different states, including in relation to transactions between them. Check the Act for the rules that apply to a particular transaction rather than assuming the registrations are interchangeable.
Common mistakes to avoid
- Assuming every online seller must register everywhere. Liability depends on the seller’s facts and applicable provisions; an online business is not automatically required to obtain a GSTIN in every state where it ships an order.
- Checking only the turnover from one state. The threshold analysis uses aggregate turnover. Do not assess each state in isolation without checking the statutory definition and the seller’s wider business.
- Ignoring compulsory-registration rules or exemptions. Being below a threshold does not alone settle the question. Consider the compulsory-registration categories and any relevant statutory exception or notification.
- Treating all online channels alike. A marketplace operator’s TCS role can matter, but it does not automatically determine the seller’s liability. Own-site sales and marketplace sales should be analyzed according to their actual arrangements.
- Using an old FAQ as the final word. CBIC FAQs are helpful for orientation, but the statute and current notifications should resolve questions affected by later amendments.
- Applying for only one GSTIN when liable in several states. Determine state-wise liability and submit a separate REG-01 application for each required registration.
- Missing the application period. Identify when liability arose and check whether the general 30-day rule or the separate advance deadline for casual and non-resident taxable persons applies.
Another common trap is to treat a branch, warehouse, or shipment as conclusive without considering how the business operates there and which legal rule applies. These facts should prompt a state-specific review, not a reflex application or an assumption that no registration is needed. Similarly, a marketplace’s collection of TCS is a clue to examine the channel, not a substitute for checking the seller’s own registration position.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Official sources to check
Use the following official materials to verify the rule and application instructions for the seller’s current circumstances:
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- CBIC Registration Rules for registration rules and the application framework.
- GST Portal guide for applying as a normal taxpayer for the portal workflow.
- CBIC Frequently Asked Questions and CBIC Sectoral FAQs for explanatory context, with the caveat that FAQ material may be older than later amendments.
- CBIC New FAQ on GST, Second Edition for CBIC’s statement on separate state registrations.
The statutory and portal sources were checked for this guide on October 13, 2026. GST law, notifications, and portal instructions can change, so verify the current materials before making a registration decision or filing.
Frequently Asked Questions
If my sales are below ₹10 lakh in every state but I make an inter-state supply from one state, do I need GST registration?
You cannot decide from each state’s sales figure alone. The threshold analysis uses aggregate turnover, and section 22 sets a general ₹20 lakh threshold with a ₹10 lakh threshold for taxable supplies from specified special category states. Inter-state supplies can also affect the analysis, but the answer depends on the seller’s exact supplies, applicable compulsory-registration provisions, and any current exception or notification. Check the current Act and notifications for the transaction rather than treating the ₹10 lakh figure as a universal safe harbour.
If I open a branch office or warehouse in another state, must I get a fresh GST registration there?
A branch or warehouse in another state is a reason to assess liability and may be relevant to where the business is carried on, but the location alone does not resolve every case. Consider the business activity, goods stored or dispatched, taxable supplies, aggregate turnover, and current statutory rules and notifications. If liable in that state, the general rule is a separate registration there; a GSTIN from another state does not cover it.
Does one GSTIN cover all the states where I sell online?
No, not if the seller is liable to register in more than one state or union territory. Section 25 calls for registration in each state where the person is liable, and the Act treats the registrations as distinct persons. First determine state-wise liability; then file a separate FORM GST REG-01 application for each required state registration.
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Does selling through a marketplace automatically mean I need to register, or does the marketplace’s TCS cover me?
Neither conclusion is automatic. The Act addresses certain sellers using e-commerce operators required to collect TCS, and exceptions or notifications can affect the result. The operator’s compliance obligations and the seller’s registration obligations are separate questions. Check the operator’s role, the supply type, and the current statutory position for your arrangement.
What information should I have ready to start a normal-taxpayer registration application?
The official process begins with PAN, a mobile number, an email address, and state or union territory details. The portal’s normal-taxpayer workflow also calls for business-place details and state jurisdiction selection. Check the current GST Portal guide and live application for the full information requested; file electronically in FORM GST REG-01 for each state registration required.
The Bottom Line
Before applying, map the business’s locations and stock, calculate PAN-based aggregate turnover, identify the products and sales channels, and check current compulsory-registration rules, exemptions, and notifications. If liable in more than one state, apply separately in each through FORM GST REG-01 and keep the general 30-day deadline—or the applicable advance deadline for casual and non-resident taxable persons—in view.
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