One Business, Several GSTINs: Invoicing Rules for Branches in Different States

Short answer: under GST each state registration of the same PAN is a distinct person. Each GSTIN issues its own invoices with its own series, files its own returns, and supplies between your own GSTINs are taxable even when nothing is paid. Common input services must now be distributed through an Input Service Distributor (ISD) registration.

This guide explains the general GST rules as published by CBIC. Rates, thresholds and notifications change; confirm your own case with your CA before relying on it.

Why each GSTIN is its own taxpayer

Section 25(4) of the CGST Act treats every registration as a distinct person. So the Mumbai GSTIN and the Bengaluru GSTIN of the same company deal with each other almost as if they were different companies.

Invoicing rules

• Separate series per GSTIN: each registration needs a consecutive series unique for the financial year.
• The right GSTIN on the invoice: the registration from which the supply is made, not head office by default.
• Separate returns: GSTR-1 and GSTR-3B for each GSTIN.

Supplies between your own branches

Schedule I makes supplies between distinct persons taxable without consideration. Goods moved, or services provided, from one GSTIN to another need a tax invoice. The valuation rules apply; where the receiving branch can claim full input credit, the value on the invoice is generally accepted.

Common services: the ISD rule

From 1 April 2025, input services bought centrally for several branches (rent of a head office, audit fees, software) must be distributed through an ISD registration, so each branch gets its share of the credit.

How Grovia handles several registrations

Add each GST registration in Settings → GST registrations. Every invoice records which registration issued it, so returns and reports can be read per GSTIN. Grovia does not file returns or act as an ISD.

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Frequently Asked Questions

Can one PAN have multiple GSTINs?

Yes. A business registers separately in each state where it makes taxable supplies, and can take separate registrations for business verticals in one state.

Do I need a separate invoice series for each GSTIN?

Yes. Each registration's invoices must be consecutively numbered and unique for the financial year.

Is GST payable on transfers between branches?

Yes, between different GSTINs. Movement within the same GSTIN is not a supply.

Is ISD registration mandatory?

From 1 April 2025, for distributing common input services among registrations of the same PAN.