Indian businesses that are registered under GST in different states are quite often stuck in unnecessary trouble, which is not at all difficult to avoid. Though the procedure is controlled through the GST portal, its realization largely lies in the small differences between the states, like customer details, format of the addresses, features, and variations in the PIN code.
This blog post provides detailed, straightforward instructions about the procedure for registering for GST and different types of GST in India. It also explains the compatibility of the application with multiple states, the papers required for certain states, and the proper use of the GST state codes. It is directed at entrepreneurs, finance teams, and chartered accountants who have some knowledge about different types of GST, and thus, it is expected that they can register successfully and in time to prevent problems with compliance.
GST Registration Procedure in India
Start the registration process by going to the GST official website and pressing “Register Now” in the ‘Taxpayers’ section. The operation is in two distinct halves, Part A and Part B.
You will have to add the PAN, phone number, and email in the first step. The details will be confirmed via OTPs. After that, you will get a Temporary Reference Number (TRN) from the system to log in and then proceed to enter the details for Part B of the application.
Part B requires a large amount of business information to be specified, like the type of business, authorized signatories, principal place of business, and the necessary supporting documents. In this step, it is very important to be accurate. The right state must be selected, as the location of your office should be the same address as the registration. Even a minor mismatch, such as a PIN code not matching the city, can lead to the refusal of the application.
Probably the most common difficulty is the selection of the jurisdiction. A “Know Your Jurisdiction” tool is available on the GST portal that can steer taxpayers to the right local GST office that is in charge of their area.
Companies that do not have a physical presence in a state where they do business can get a virtual office address. These addresses are legally valid for GST registration. Services like myHQ’s virtual office for GST registration can provide you with all the documents required for GST registration, including a rent agreement, NOC, and utility bills that are state-compliant.
Usually, there is a need for documents such as the PAN card and Aadhaar of the authorized person, business address proof (like utility bills or rent agreements), and bank account details. These documents must be updated and clear so that one can get a fast approval, irrespective of the type of GST registration.
Understanding Intra-State vs Inter-State in GST
One of the mistakes people commonly make while registering a business is that they are not clear whether their business is intra-state or inter-state GST, and how many types of GST there are. This very definition decides which taxes to pay and also the number of registrations to be done.
Intra-state GST comes into play when a seller and buyer are in the same state. The tax is thus divided into CGST (Central GST) and SGST (State GST) for such a transaction. For instance, if a Bangalore-based company is the seller to a Mysore customer, both of them being in Karnataka, the taxes will be CGST and SGST.
However, an inter-state GST is imposed if the buyer and the seller are in different states. IGST (Integrated GST) is collected from these transactions. In case a seller from Delhi sends an invoice to a buyer in Mumbai, the IGST is the mode of taxation to be imposed.
From a legal perspective, companies that operate in multiple places must register in each state where they provide products or services for the business to be legitimate. Wrong classification may cause unavailability of input tax credit, billing discrepancies, and tax fines. Consequently, it is necessary to understand this difference at the time of registration and the issuance of an invoice.
State-Specific Requirements for GST Registration
Even though the GST system is centralized, individual states may come up with their own types of GST verification standards and document scrutiny. Here’s what to watch out for in some of the major states:
- Delhi
Delhi sees a lot of applications being refused due to the absence of a No Objection Certificate (NOC) from a landlord in the address documents or cases where the rent agreement is not clear. Local registration errors can impede the approval process even for matters as insignificant as PIN codes, so you should always communicate it with the correct GST office jurisdiction.
- Maharastra
Maharashtra, specifically Mumbai, is a place where strict document formatting is always required. For instance, utility bills need to have a clear business name mentioned, and sometimes, rent agreements have to be notarized. The most common reasons for application peaking in the said stage are very tiny mistakes in the PAN card details and/or the absence of signatures.
- Karnataka
Special efforts are needed for dealing with matters of the Karnataka region under the BBMP (city municipality). It is required that official documents should be up-to-date and properly structured, and in many cases, physical verification is preferred, especially for small firms. A local area name mismatch can also cause the rejections to come out.
- Tamil Nadu
In Tamil Nadu, common issues typically revolve around an expired address proof or a non-matching jurisdiction. Companies are instructed that they need to have documents that are officially stamped and reverify the local area listings while registering. The wrong spelling or different addresses in various papers might cause your application to be stopped.
- West Bengal
West Bengal and especially Kolkata in particular witnessed a high rate of rejections from PIN codes and state codes mismatching. It was a case where the applications were delayed due to the slow response of the local GST department and trade licenses.
In other states, the standard set of documents needs to be provided, which includes a copy of PAN and Aadhaar, a certificate of business existence, and a valid address. However, it is clear that very often the problem is created due to a lack of landlord permission, outdated bills, or a mismatch between the business name and PAN records.
When facing such cases, a virtual office for GST registration services comes in handy to companies that want to comply with the law without the necessity of having and maintaining expensive real estate, especially when they have to register for GST in many states.
GST State Code List
Every GSTIN starts with a two-digit state code that is considered the jurisdiction of the business under which it is registered. It is a must to choose the right code, as a wrong code can cancel the application out. The table below shows all Indian states and union territories, together with their numbers and the sample of the GSTIN prefix.
| State/UT | Code | GSTIN Prefix Example |
| Andhra Pradesh | 37 | 37XXXXXXXXXX1Z5 |
| Arunachal Pradesh | 12 | 12XXXXXXXXXX1Z5 |
| Assam | 18 | 18XXXXXXXXXX1Z5 |
| Bihar | 10 | 10XXXXXXXXXX1Z5 |
| Chandigarh | 4 | 04XXXXXXXXXX1Z5 |
| Chhattisgarh | 22 | 22XXXXXXXXXX1Z5 |
| Dadra & Nagar Haveli | 26 | 26XXXXXXXXXX1Z5 |
| Daman and Diu | 25 | 25XXXXXXXXXX1Z5 |
| Delhi | 7 | 07XXXXXXXXXX1Z5 |
| Goa | 30 | 30XXXXXXXXXX1Z5 |
| Gujarat | 24 | 24XXXXXXXXXX1Z5 |
| Haryana | 6 | 06XXXXXXXXXX1Z5 |
| Himachal Pradesh | 2 | 02XXXXXXXXXX1Z5 |
| Jammu and Kashmir | 1 | 01XXXXXXXXXX1Z5 |
| Jharkhand | 20 | 20XXXXXXXXXX1Z5 |
| Karnataka | 29 | 29XXXXXXXXXX1Z5 |
| Kerala | 32 | 32XXXXXXXXXX1Z5 |
| Ladakh | 38 | 38XXXXXXXXXX1Z5 |
| Lakshadweep | 31 | 31XXXXXXXXXX1Z5 |
| Madhya Pradesh | 23 | 23XXXXXXXXXX1Z5 |
| Maharashtra | 27 | 27XXXXXXXXXX1Z5 |
| Manipur | 14 | 14XXXXXXXXXX1Z5 |
| Meghalaya | 17 | 17XXXXXXXXXX1Z5 |
| Mizoram | 15 | 15XXXXXXXXXX1Z5 |
| Nagaland | 13 | 13XXXXXXXXXX1Z5 |
| Odisha | 21 | 21XXXXXXXXXX1Z5 |
| Puducherry | 34 | 34XXXXXXXXXX1Z5 |
| Punjab | 3 | 03XXXXXXXXXX1Z5 |
| Rajasthan | 8 | 08XXXXXXXXXX1Z5 |
| Sikkim | 11 | 11XXXXXXXXXX1Z5 |
| Tamil Nadu | 33 | 33XXXXXXXXXX1Z5 |
| Telangana | 36 | 36XXXXXXXXXX1Z5 |
| Tripura | 16 | 16XXXXXXXXXX1Z5 |
| Uttar Pradesh | 9 | 09XXXXXXXXXX1Z5 |
| Uttarakhand | 5 | 05XXXXXXXXXX1Z5 |
| West Bengal | 19 | 19XXXXXXXXXX1Z5 |
This code is the first part of your GSTIN and appears automatically during the registration process based on your selected state.
Get GST-Ready with a Virtual Office from myHQ
Establishing a physical office in every state is simply not feasible in terms of profit and time. The process incurs a lot of costs and takes too long. With myHQ’s virtual office for GST Registration now, it is possible to have addresses with instant access, which are GST compliant all over India, and with legitimate proof of authenticity, i.e., utility bills, rent agreements, NOCs, etc.
Any person registering in Delhi, Karnataka, or Maharashtra can expect to save both time and money by making use of this service without any fear of being non-compliant with the law.
Explore MyHQ’s Virtual Office Solutions
Frequently asked questions
What documents are required for GST registration in different states?
Most state requires PAN, address proof, and authorization forms, whereas the formats and local acceptance could be different.
What is a GST state code, and where is it used?
GST state codes are numeric symbols utilized in GSTIN and billing document preparation. They are what the system uses to establish the state where your firm is incorporated.
Do I need multiple GST registrations for multiple states?
Yes, interstate operations usually need a new GST registration in every state where they operate, or most of the time, a separate GST registration for each state is required.
Can I use a virtual office address for GST registration?
Yes, a lot of states are indeed ready to acknowledge virtual office addresses as long as the relevant documents, such as a lease contract, a utility bill, and an NOC, are produced along with it.
What happens if I choose the wrong state or PIN code during registration?
One thing that is definitely for sure is that if the address, PIN code, and state option that you have chosen do not match exactly, there is a high possibility of your application getting rejected or taking more time to be processed.
What’s the difference between CGST, SGST, and IGST?
CGST and SGST must be paid for dealings within the state, while IGST is used for sales outside the state. This gives an idea that your type of registration will influence the taxes that you collect and pay.