The Goods and Services Tax Network (GSTN) has introduced a new “Multistate Registration” facility on the GST Common Portal with effect from 1 October 2026, enabling taxpayers requiring GST registration in multiple States/UTs under the same PAN to initiate the registration process simultaneously.

The facility is presently available only to Normal Taxpayers. Under the new functionality, a taxpayer can access the “Multistate Registration” tab on the GST Portal homepage and select the States/UTs in which registration is required. On selection of the States/UTs, the portal generates a Master Temporary Reference Number (Master TRN), through which the applicant is required to furnish the Common Registration Information (CRI), including business details, promoter/partner details, authorised signatory, authorised representative and details of goods and services. The Master TRN is required to be submitted within 15 days.

Upon submission of the CRI, the portal generates individual TRNs for each selected State/UT. The common information already furnished through the Master TRN is automatically populated in the respective State-wise registration applications and remains editable. The applicant is thereafter required to furnish the information specific to each State/UT, including details of the Principal Place of Business (PPoB), Additional Place of Business (APoB), State-specific information and Aadhaar authentication.

Thus, the taxpayer is no longer required to separately enter the common registration particulars for every State/UT application. The new functionality is particularly relevant for businesses having a multi-State presence, as it seeks to reduce repetitive data entry, simplify the registration process and facilitate ease of doing business by providing a common registration-information framework while retaining State-wise requirements for each GST registration.

The Complete Advisory can be accessed at https://www.gst.gov.in/newsandupdates/read/674