The GST Portal has introduced a new “Multi-State Registration” facility from 1 October 2026, aimed at simplifying the GST registration process for businesses requiring registrations in multiple States or Union Territories.
Under the new facility, an eligible Normal Taxpayer can select multiple States/UTs and enter common information such as the legal name of the business, PAN and email details through a common registration flow. After verification, the system generates a Master Temporary Reference Number (Master TRN) covering the States/UTs selected by the applicant.
Once the Master TRN is submitted, the GST Portal generates separate State-specific TRNs for the selected States/UTs. Common information entered at the Master TRN stage is carried into the respective State applications, reducing the need to repeatedly enter the same basic business information.
Separate GSTINs Will Continue
The new facility should not be interpreted as introduction of a single GSTIN for businesses operating across India.
GST registration continues to remain State-specific. Accordingly, if a business seeks registration in Delhi, Haryana and Maharashtra, it will ultimately have separate GSTINs for each State. The Master TRN merely provides a common starting point for initiating and managing the multiple registration applications.
Each State-specific application will continue to require the relevant details and documents relating to the place of business in that State and will be processed separately by the concerned GST authorities.
Who Can Benefit?
The facility can particularly benefit businesses expanding operations across several States, including companies having multiple branches or offices, manufacturers, retailers, logistics and warehousing businesses, e-commerce businesses and other enterprises establishing a presence in multiple States/UTs.
For Chartered Accountants and GST professionals handling registrations for multi-State businesses, the facility can reduce repetitive work and make the initial registration process easier to manage.
Important Point
As of the launch of the facility, no detailed notification, circular or advisory specifying the complete eligibility conditions, documentation requirements and procedural framework appears to have been issued by CBIC or GSTN. Taxpayers and professionals should therefore follow the instructions displayed on the GST Portal and watch for an official GSTN/CBIC advisory providing further clarification.
Overall, the Multi-State Registration facility is primarily a procedural and ease-of-compliance improvement. It simplifies the process of initiating registrations across several States but does not alter the fundamental State-wise GST registration and compliance structure.