Indirect Tax Update No. 27

GSTN Advisory on ‘Multistate Registration’ facility for GST registration

Background:

• GSTN has introduced a new functionality on the GST portal, wherein a person can choose to get registered in multiple states by opting for the option of ‘Multistate Registration’.

• Taxpayers seeking GST registration in more than one State/UT under the same PAN can use this functionality.

• Currently, the functionality is available only for Normal Taxpayers.

Key update/change introduced:

• A ‘Multistate Registration’ tab has been introduced on the homepage of the Common Portal, where taxpayers can select multiple States/UTs for registration.

• Upon selection of the required States/UTs, a Master TRN is generated.

• Using the Master TRN, the applicant can provide the Common Registration Information (CRI), comprising details such as:

• Business Details;

• Promoter/Partner details;

• Authorised Signatory;

• Authorised Representative; and

• Goods and Services.

• The Master TRN is required to be submitted within 15 days.

• Once the CRI is submitted, individual TRNs are generated for each selected State/UT. In the respective individual TRN, the common information already provided through the CRI is auto populated and remains editable.

• Further, the applicant is required to provide the remaining information such as:

• Principal Place of Business (PPOB);

• Additional Place of Business (APOB);

• State-specific Information; and

• Aadhaar authentication.

Impact:

• The applicant is not required to enter the common information separately for each State/UT registration application.

• The functionality reduces repetitive data entry and facilitates ease of doing business.