GST Multi-State Registration: Master TRN, CRI & One GSTIN per State (2026)

What is Multi-State Registration?

GST registration is State-wise. A business that supplies from Kerala, Karnataka and Tamil Nadu needs three GSTINs — one in each State/UT (Sec 22 and Sec 25(1) of the CGST Act). Until October 2026 that meant filling the full REG-01 three times.

On 1 October 2026 GSTN announced the Multistate Registration facility: a Normal Taxpayer selects several States/UTs once, gets a Master TRN, fills the common details once, and the portal creates one application per State with those details already filled.

Who can use it?

• Normal Taxpayers only — the "I am a" field is locked to Taxpayer.
• One PAN, several States/UTs. Each State/UT can be selected only once per Master TRN.
• Special registrations (TDS deductor, TCS e-commerce operator, NRTP, OIDAR, UN bodies) still use the normal New Registration.

Step by step

Step	Screen	What you do
1	Services → Registration → Multi-State Registration	New Registration: tick the States/UTs, legal name (as in PAN), PAN, email, mobile, captcha → PROCEED
2	OTP Verification	Enter the mobile OTP and the email OTP → a Master TRN is generated
3	Login with the Master TRN	Master TRN + email + captcha → OTP
4	Common Registration Information (CRI)	Business Details, Promoter/Partners, Authorised Signatory, Authorised Representative, Goods and Services — submit within 15 days
5	One TRN per State/UT	Open each: the CRI is auto-filled and editable. Add Principal Place of Business, Additional Places, State-specific information and Aadhaar authentication → submit with DSC / E-Signature / EVC
6	ARN → GSTIN	Each State/UT gets its own ARN and GSTIN (e.g. 29… for Karnataka, 33… for Tamil Nadu)

Each GSTIN is a separate person

Every registration under the same PAN is a distinct person (Sec 25(4)). That has three practical results:

• Each GSTIN files its own GSTR-1 and GSTR-3B and has its own cash and credit ledgers.
• You log in to each GSTIN separately — the returns and ledgers you see belong to the GSTIN you are logged into.
• Stock or services sent from one of your GSTINs to another are a supply, even without consideration (Schedule I, para 2).

ITC does not move between GSTINs on its own

Situation	Correct treatment
Kerala GSTIN has unused ITC; Karnataka GSTIN has tax to pay	Not possible — the electronic credit ledger cannot be transferred.
Rent of the Bengaluru warehouse invoiced to the Kerala GSTIN	Kerala cannot claim it; the invoice must be in the name of the Karnataka GSTIN.
Goods sent from Kochi to the Chennai branch	Tax invoice with IGST from Kerala; the Chennai GSTIN claims the ITC through its GSTR-2B.
Common services (advertising, audit, software) used by all branches	Distribute through an Input Service Distributor registration (GSTR-6).
Spare cash in one GSTIN's cash ledger	Cash — never credit — can be moved to a same-PAN GSTIN by PMT-09 when the sender has no unpaid liability (Sec 49(10)).

Common mistakes

• Billing every purchase to the head-office GSTIN — the branch never gets the ITC, and head office must reverse it.
• Moving stock to another State on a delivery challan — an inter-state supply between distinct persons needs a tax invoice (and an e-way bill).
• Letting the Master TRN lapse — the CRI must be submitted within 15 days.

Practise it before you do it for real

The IndIaTaxSim simulator has the full Multi-State flow — Master TRN with mobile and email OTP, the CRI, one TRN per State and a GSTIN for each — plus a GST Story scene (Anjali Home Foods opens kitchens in Bengaluru and Chennai) and a Practice Scenario that sends stock between your own GSTINs so you can see where the ITC lands. Start with the GST Story course or the Practice Scenarios.