As a business owner, you must comply with certain regulations, which includes business GST registration. When it comes to GST registration, many different processes are involved, including multiple registrations under gst. According to the law, all those businesses in multiple states must comply with multiple registrations. However, if you are in different states then you must apply for the gst registration for branches in different states.

On top of that, those businesses with branches in the state do not require registering for the multiple GST registration. Businesses with similar circumstances should mark the location as the primary and secondary places of business. Alternatively, you can also have multiple gst registration in same state.

All business verticals can register for a GSTIN and receive one. There must be two or more verticals in the business to be able to register for a second GSTIN separately.

You can use tools such as TallyPrime to simplify the process. And when you get your Tally Prime software from a reliable tally partner, the process of multiple GST registration is bound to go smoothly.

Our guide shares detailed information about multiple GST registration, covering the basics as well as business use cases that can help you better understand the process.

A] What is GST return filing, and who should file it?

Taxpayers are required to share certain return files that contain detailed information about their income. This helps the tax administration verify the shared information with the government. As a result of the filed returns, the tax authority will be able to determine whether the registered taxpayer has any tax liability based on the returns filed.

The GST regime stipulates that registered dealers must file a GST Return that includes the following information: the purchase and sale of goods, the output GST (sales), and input tax credit (purchases). Under the GST tax system, registered businesses must issue invoices that comply with GST for sales and purchases made.

However, when implementing invoice generation, you must be aware of multiple gst registration with same PAN.

B] What is multiple GST registration, and who needs it?

Following the GST Act, if a business entity has multiple verticals within a single state or territory, or several verticals within the same state or territory, or Union Territory, a company must register for multiple GSTs for each of these verticals based on certain regulations and conditions.

A business with multiple business locations is required to register in multiple states. In order to file GST returns, you can visit the government’s official GST portal.

If you are interested in learning about multiple GST registration for managing books of accounts, you can refer to our guide: Multiple GST Registrations: Know How to Manage Books of Accounts.

C] Difference between return filing for multiple GSTIN and regular return filing

Following are the differences in GST returns filing for businesses with multiple GSTINs compared to businesses with a single GSTIN.

  • GST-registered businesses are required to report their taxable supplies and input credits on Form GSTR-3B every month or quarter to determine their GST payments for the period.
  • For outward supplies and input credits, use the form GSTR-3B. An annual statement of outward supplies, known as a GSTR-1, is also required to be filed quarterly or monthly.
  • The QRMP scheme requires companies to file quarterly returns.
  • When a business has multiple GSTINs, each GSTIN should be reported separately, rather than filing one return as it would if it had only one GSTIN.
  • For this reason, each GSTIN must be reported separately. There should be two GSTR-3B forms filed for each GSTIN, along with a GSTR-1 form.

D] Here’s a guide for return filing for multiple GST registration

First and foremost, you need to understand that it is not possible to file GST returns together. Simply put, you cannot consolidate GST returns since they are not reconcilable.

Each GSTIN must be reported separately. It is fine to have different GSTINs across different business verticals. However, for this to work, you must register each businesses and obtain multiple GSTINs. Therefore, it is necessary to file a separate tax return.

Let’s discuss return filing for multiple GST registration with 3 unique businesses use cases:

Business Use Case 1:

Integrated Technologies has obtained 3 GSTINS for their stores in Delhi, Mumbai, and Bangalore.

  • How many GSTR-3B should Be filed for this business use case?
  • For each GSTIN, 3 GSTR-3B should be filed.

  • How many GSTR-1 should be filed for this business use case?
  • For each GSTIN, 3 GSTR-1 should be filed separately.

Business Use Case 2:

Nirvana Traders has 2 GSTIN for two different business verticals, one for a restaurant and other for a marble store.

  • How many GSTR-3B should Be filed for this business use case?
  • For each GSTIN, 2 GSTR-3B should be filed.

  • How many GSTR-1 should be filed for this business use case?
  • For each GSTIN, 2 GSTR-1 should be filed separately

The same is true for the use case where Hiralal Electronics has 2 different GSTINs for their stores in Lucknow and Mumbai.

Business Use Case 3:

Shivraya Enterprise has 4 stores located in Maharashtra and all of these stores are registered under a single GSTIN.

  • How many GSTR-3B should Be filed for this business use case?
  • Only 1 GSTR-3 will be filed for all the stores.

  • How many GSTR-1 should be filed for this business use case?
  • Only 1 GSTR-1 will be filed for all the stores.

E] Final Thoughts

Filing GST returns for businesses with multiple GST registrations can be a complex & time-consuming process. However, with the right tools such as Tally Prime, it can become easier and more effective. You can streamline the process by keeping up-to-date and accurate records of all GST transactions, ensuring that all your GST returns are filed on time.

Using software and online portals to automate the process of filing GST returns, can reduce the risk of errors and save time. With proper planning, businesses with multiple GST registrations can effectively manage their GST compliance and at the same time avoid penalties or legal issues.

Remember that GST compliance is a continuous process. This is why it is essential for businesses to stay updated with the latest GST laws and regulations. Additionally, it’s advisable for businesses to seek professional help to ensure compliance with GST laws and regulations.

Get in touch if you need help.