Update dated 1 October 2026: The GST Network (GSTN) has introduced a new “Multistate Registration” facility on the GST Common Portal. A business that needs GST registration in more than one State or Union Territory under the same PAN can now start all those applications together through a single Master TRN, instead of filing a fresh REG-01 for each State from scratch.
This article explains what has changed, who can use it, the step-by-step procedure, and the points a business must keep in mind before applying.
🗣️ Saral bhasha mein samjhein
- 1 October 2026 se GST portal par “Multistate Registration” ka naya option aaya hai.
- Ek hi PAN par kai States mein GST lena ho, toh ab ek Master TRN se sab States ka form ek saath shuru hota hai.
- Common details (business, partners, signatory) sirf ek baar bharni hain, aur 15 din ke andar submit karni hain.
- Lekin GSTIN har State ka alag milega, aur return bhi har State ka alag bharna hoga.
- Abhi ye suvidha sirf Normal Taxpayers ke liye hai. Composition, casual, NRTP, TDS/TCS aur ISD wale purane tarike se hi apply karenge.
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Why Was This Facility Needed?
Under Section 25(1) of the CGST Act, a supplier must take a separate registration in every State or UT from where it makes taxable supplies. Until now, a business expanding to, say, Delhi, Haryana and Maharashtra had to fill Form GST REG-01 three times, re-entering the same business details, promoter/partner details, authorised signatory and HSN/SAC codes in each application. The new facility removes this duplication.
Key Highlights of the Multistate Registration Facility
- One Master TRN is generated for all the States/UTs you select.
- Common Registration Information (CRI) is entered only once: business details, promoters/partners, authorised signatory, authorised representative, and goods/services.
- The common data is auto-filled into each State’s application and remains editable.
- A separate TRN and a separate ARN are generated for each State/UT.
- Each application is verified and approved by the respective State’s jurisdictional officer.
- On approval, a separate GSTIN and Registration Certificate is issued for every State.
Who Can Use It?
At present, the facility is available only to Normal Taxpayers applying for registration in multiple States/UTs under the same PAN. The following categories cannot currently use it and must continue to apply State-by-State:
- Composition taxpayers
- Casual taxable persons
- Non-resident taxable persons
- TDS deductors and TCS collectors
- Input Service Distributors (ISD)
Step-by-Step Procedure
- Open the facility: On the GST Portal, go to the Multistate Registration option and select all the States/UTs where you need registration.
- Basic details and OTP: Enter the legal name, PAN, email and mobile number, and verify them by OTP.
- Master TRN: The portal generates one Master TRN for the selected States/UTs.
- Fill the common information: Using the Master TRN, fill in the Common Registration Information and submit it within 15 days.
- State-wise TRNs: After submission, a separate TRN is created for each selected State/UT, with the common data already filled in.
- State-specific details: For each State, add the Principal Place of Business, any Additional Places of Business, and upload premises proof (rent agreement, electricity bill, NOC/consent letter, etc.).
- Aadhaar authentication: Complete Aadhaar authentication for each State application, as applicable.
- ARN and verification: A separate ARN is issued for each State. Each State officer processes the application independently and may raise queries in Form GST REG-03, which must be answered in REG-04.
- GSTIN issued: On approval, each State issues its own GSTIN and certificate in Form GST REG-06.
Important Points to Remember
- One Master TRN does not mean one GSTIN for India. It is only a common application reference. Each State still gets its own GSTIN.
- Each registration is a distinct person under Section 25(4) of the CGST Act. Supplies between your own branches in different States remain taxable, as before.
- Returns stay State-wise. GSTR-1, GSTR-3B and other returns must be filed separately for each GSTIN, and there is no common ITC pool.
- Premises documents are State-specific. A weak or mismatched document in one State can lead to a query or rejection in that State only, so prepare each set carefully.
- Registration is linked to the place of supply, not the customer. You do not need registration in a State merely because your customer is located there. It is required where you have a place of business from which you make supplies.
Who Benefits Most?
Startups and growing businesses opening branches, warehouses or offices in several States, e-commerce sellers storing stock in fulfilment centres across States, and companies setting up pan-India operations will save significant time and effort. The data is entered once, so the risk of mismatches between States is also reduced.
Frequently Asked Questions
Will I get a single GSTIN for all States?
No. You get a separate GSTIN for each State/UT. Only the application process is combined.
What is the time limit to submit the Master TRN application?
The Common Registration Information under the Master TRN must be submitted within 15 days of generating it.
Can a composition dealer use this facility?
Not at present. The facility is currently limited to Normal Taxpayers.
If one State rejects my application, will the others be affected?
Each State officer processes its own application independently, with a separate ARN, so a query or rejection in one State concerns that State’s application.
Need Multi-State GST Registration? GST Folio Can Help
GST Folio handles multi-State GST registration end to end: State-wise document checklists, Master TRN filing, Aadhaar authentication support, replies to officer queries (REG-03/REG-04), and post-registration return filing for every GSTIN.
📞 Call / WhatsApp: +91 8051331315
✉️ Email: gstfolio@zohomail.in
🌐 GST Registration Service – gstfolio.com
Source: GSTN advisory on the Multistate Registration facility dated 01.10.2026. The facility is new, and portal steps may change; check the latest advisory on the GST Portal before filing.