GST How to do GST registration for the branches and business verticals?

How to do GST registration for the branches and business verticals?

According to the CGST Act, registration is important for suppliers of the taxable goods and services under the GST in the union territory, from the payable supply of the services and good, is created. In addition, provisions have been given in the GST Registration Rules for getting GST registration for the branches. In the article, we are going to see the GST registration for the branched in the details.

GST Registration for Business vertical and Branches in the Different States

The registration of the GST must get by the taxable person GST in union territory or each state, from where the payable services and goods are created. For instance, if the restaurant managed in the states of the Maharashtra and Delhi, then the owner of the restraint should obtain different GSTIN for the Delhi and Maharashtra.

GSTIN Format

state    code    PAN    OF     THE     ENTITY                            Entry code    Blank digit    Check digit 

1    2    3    4    5    6    7    8    9    10    11    12    13    14    15

In the GSTIN format, the first 2 numbers in the GST registration number are connected to the state of the registration. Hence, If the business leverage in the 2 different states, then the 1st two numbers of the GSTIN would change, while the PAN of the organization would be the remain the same. Also, in the case of the more than 1 GST registrations in the state, then the firm code would also change.

GST Registration for Branches within a State

If a business has the multiple businesses vertical then different GST registration can also acquire for the branches within the state. The below conditions must be followed for the GST registration to be issued for the branches within a state.

•    Must have more than one registration and it means a different part of a firm which is connected in the supply of the single goods or services or a group of connected goods or services that are subject to returns and risk which are different from those of the other business verticals.

•    The business should not be registered to pay tax under the GST composition scheme.

•     All differently registered business vertical need to pay tax on the supply of services to goods to another registered business vertical of the same business and issue a tax that invoice for such supply.

Getting Registration for the Branches

GST registration for the branches or different business verticals in the same state can be created in FORM GST REG- 01.  FORM GST REG- 01 is the form which used by all the business for applying for GST registration.  The simple procedure for the GST registration documents and application need can be confirmed by the business for getting GST registration.

When the application for the GST registration submitted then it will send to an officer for the verification and it takes 7 days to finish the process and generate the GST certification. It is must show the principal place of the additional place, the principal business or the places of business.


The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances; Before making any decisions do consult your Professional / tax advisor. For misrepresentation or interpretation of act or rules Author does not take any responsibility. Neither the author nor the firm accepts any liability for the loss or damage of any kind arising out of information in this document or for any action taken in reliance there on. The author is a Chartered Accountant and the Chief Gardener & Founder Director of Rajput Jain & Associates , a leading Tax & Investment Planning Advisory Service Provider. His blog can be found at any query you can write to Hope the information will assist you in your Professional endeavors. For query or help, contact: or call at 09811322785/4 9555 5555 480)

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