A business needs a separate GST registration in each state it makes taxable supplies from. It may also hold more than one registration in the same state — for separate places of business, for example. Many owners end up with two, three or more GSTINs.
What stays separate for each GSTIN
Each registration is, for GST purposes, its own taxpayer:
- Its own invoice series. Numbers must be consecutive and unique for the financial year per registration — an invoice from your Gujarat GSTIN cannot share a series with your Rajasthan one.
- Its own returns and its own input tax credit.
- Its own state code, which decides CGST + SGST or IGST on each sale.
- Its own name and address on the invoice, as registered.
Supplies between your own registrations in different states are generally treated as supplies too, and need invoices.
Keeping it manageable
- Bill each sale from the right GSTIN — the one for the place you supply from.
- Keep signatures and stamps per registration if the documents differ.
- Look at each registration’s figures separately before filing, then together for the business.
In Billyng
One login holds all your GST numbers. You switch between them in one step; each keeps its own invoice and quotation series, its own signature and stamp, and its own figures. How many you can hold depends on your plan.