The Goods and Services Tax Network (‘GSTN’) has issued an Advisory dated 01 October 2026 regarding the introduction of the “Multistate Registration” facility for GST registration. The facility enables taxpayers to apply for GST registrations in multiple States/UTs under the same PAN through a streamlined process. The key aspects of the Advisory are summarised hereinbelow:
- The facility is available to taxpayers seeking GST registration in more than one State/UT under the same PAN. Currently, the facility is available only for Normal Taxpayers
- A new “Multistate Registration” tab has been introduced on the GST Portal, through which applicants can select the States/UTs where registration is required. A Master Temporary Reference Number (‘TRN’) is generated upon selection of the States/UTs
- Using the Master TRN, applicants can submit common registration details, including business details, promoter/partner details, authorised signatory/representative details and details of goods and services. The Master TRN is required to be submitted within 15 days
- Upon submission of the common registration information, separate TRNs are generated for each selected State/UT. The common information is automatically populated in the respective applications, while applicants are required to provide State-specific details, including the principal place of business, additional place of business, State-specific information and Aadhaar authentication
- The facility eliminates the need to provide common registration information separately for each State/UT, thereby simplifying the registration process and reducing repetitive data entry for taxpayers requiring registrations across multiple States/UTs