Procedure to obtain Branch Registration under GST

How to obtain Branch Registration under GST?


India is a developing country with a wide range of sectors experiencing enormous growth domestically and internationally. The current economic climate is quite favourable for the kinds of enterprises to grow and thrive. This is the ideal time for you to begin branch registration under GST law if you intend to expand your business by opening new branches The thorough information in this article will help you know more about GST Registration for State-based branches and GST Registration for Branches in various states.

What is GST Registration?

GST registration is the procedure for a taxpayer to become registered under the Goods and Services Tax (GST). The Goods and Service Tax Identification Number (GSTIN) is supplied once the registration process is completed. The 15-digit GSTIN is issued by the government and is used to establish whether a company is subject to GST or not.

GST Registration for Branch Locations and Industry Sectors

The term “branch” refers to having a physical location for the same company in India. The CGST Act mandates that all providers of taxable goods and services register with the GST in the State or Union territory where the provision of those goods or services occurred. The GST Registration Rules also include provisions for acquiring GST registration for branches.

  • To register businesses for GST, the firm must submit FORM GST REG-01. Any firm or individual requesting for GST application for branches or separate business verticals within the same state must use FORM GST REG-01.
  • The applicant needs to submit the appropriate documents and application for GST registration during the registration procedure.
  • The authorized officer will verify the application and the supporting documents given by the applicant after it has been submitted by the applicant for the GST certificate.
  • Within 7 working days of receiving permission, the applicant will get the GST certificate.
  • The main place and additional places of business will be listed on the GST certificate.

GST Registration for State-Based Branches

For companies with numerous business verticals, the applicant needs to submit a separate GST registration application for each branch located inside the state. The entity should meet the requirements listed below in order to file for separate  registration for state-based branches:

  • Each separately registered business vertical is required to provide a tax invoice.
  • Each separately registered business vertical is required to pay tax when providing products or services to another registered business vertical of the same company.

GST Registration for Branches in Various States

GST-eligible people should register for GST in each State or Union Territory from which they make a taxable supply of goods or services. For example, two GSTINs would need to be issued for Maharashtra and Delhi if a restaurant operated in both states. The first two digits of a GST number denote the state of registration. Therefore, the first two numbers of the GSTIN will change if a business operated in two separate states, but the entity’s PAN would remain the same. Additionally, the entity code would change if a state has more than one GST certificate.


An effective strategy for business growth is necessary for success in the business world. When you own a business, it is obvious that you are constantly looking for ways to expand. Opening a new branch requires some additional thought as it tends to influence the amount of tax you will pay, the number of documents needed, and the level of personal liability you will start to face.

Suggested Read – Importance of Aadhar Authentication in GST Registration



Categories: GST Registration
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