Yes, a single GST registration can cover multiple branches of a business under certain conditions. In India, businesses with multiple branches or units can choose to register under one GST registration. However, the following points should be considered: Same PAN: All branches must be registered under the same Permanent Account Number (PAN) of the business. This is because GST registration is PAN-based. Multiple Locations: A single GST registration is allowed if the branches or units are located in the same state or union territory. For branches in different states, separate GST registrations are required for each state. Place of Business: While a single GST registration can cover multiple branches, the business must declare all its places of business under the registration. This includes the address of each branch. Compliance: The registered business is responsible for ensuring compliance with GST laws across all branches, including filing returns, maintaining records, and paying taxes. GSTIN for Branches: Even if a single GST registration is used, each branch must mention its unique place of business and provide relevant details in GST filings. In case the business has branches across different states, separate GST registrations for each state will be required as per the provisions of GST law.

A single GST registration can cover multiple branches of a business, but the applicability depends on whether the branches are located within the same state or across different states: 1. Branches in the Same State If all branches of the business are located within the same state or union territory, a single GST registration under the same GSTIN can be used for multiple branches. In such cases, the business can declare all branch details (such as address) under a single GST registration. The taxpayer can also opt for a separate GST registration for each branch within the same state, but this is optional and generally applies to large businesses with distinct operations. 2. Branches in Different States If the business has branches in multiple states or union territories, separate GST registrations are mandatory for each state or union territory. This is because GST is state-specific, and a GSTIN is issued for each state or union territory where the business has a presence. 3. Concept of "Distinct Persons" Under GST law, branches in different states or branches under separate GST registrations are treated as distinct persons. Any supply of goods or services between these branches (even if they are part of the same entity) is considered a taxable supply and requires GST compliance (such as invoicing and payment of GST). 4. Input Tax Credit (ITC) and Compliance For businesses with a single GST registration covering multiple branches in the same state, input tax credit can be utilized across branches. For multiple registrations (across states or within the same state), ITC transfer between branches is governed by GST law, often requiring documentation such as ISD (Input Service Distributor) invoices. Practical Considerations: Centralized vs. Decentralized Billing: Businesses need to evaluate whether centralized billing and compliance are practical under a single registration. Operational Complexity: If branches have distinct operations, separate GST registrations may simplify compliance. Cost vs. Compliance: While maintaining a single registration reduces costs, separate registrations can ensure clearer compliance for larger enterprises. If you have specific details about your business structure or branches, I can provide more tailored guidance.