How to File GST Returns for Multiple GSTINs?

Businesses widely dispersed across multiple states in India need to register for multiple GSTINs. Businesses expanded within the same state can go ahead with a one GST registration number, where it needs to identify one location as the primary business source, while others to be secondary. However, based on your needs, you can opt for multiple GSTINs even if you are registered in the same state, but it isn’t mandatory.

The blog explains how to file GST Returns for multiple GSTINs step by step. Let’s have a look at it. 

How does the GST filing for Multiple GSTINs differ From the Standard Process? 

Separate Process for Distinct GSTIN 

GST identification number differentiates the business verticals state-wise, encouraging the need to file returns separately for each GSTIN. This remains irrespective of the fact that all the GSTIns belong to the same legal entity. 

Independent Account Handling 

Each GSTIN holds a separate login credential, which unlocks access to the portal, ensuring a complete separate compliance requirement. Failing to abide by the compliance norm affects only the concerned GSTIN login and not the entire business venture. 

Multiple Filing Deadlines Associated 

With multiple GSTINs come multiple filing deadlines, which are difficult to track. Missing a due date can lead to late fees and interest based on the delay. 

Input Tax Credit (ITC) is Fixed 

With  multiple GSTINs, ITC remains non-transferable even if the GSTINs belong to the same entity. Every GST registration is accountable for its corresponding transactions and ITCs. 

How to File Returns for Multiple GSTINs? 

For businesses operating in multiple states, every GST identification number depicts a business operating in a separate state and requires a different filing process. To streamline filing multiple GSTINs, here’s a small process you need to follow. Check it below. 

Login Separately

• Every GSTIN corresponds to separate login credentials.
• Each GST identification number should be logged in individually based on business verticals dispersed across states.
• For every state, GSTR-1, GSTR-3B, and GSTR-9 should be filed separately.

Document Preps

• Maintain logs separately for every GST identification number corresponding to business verticals. 
• Keep accurate records of all the documents, like invoices, expense receipts, tax acknowledgements, etc. 
• Appropriate document preps not only ensure seamless return filing but also encourage hassle-free compliance audits during tax season. 

Look for a Multi-GSTIN Application

• Shortlist a GST Return Filing Software that supports multiple GST Identification Numbers. 
• Ensure the software you choose is compatible to manage data and filing processes for each GSTIN you possess. 
• Look for the precision in computations, ease of handling, speed, and efficiency in the software. 
• GST filing software like Munim is a one-stop shop to file all returns with ease. 

Consolidate the Details 

• Advanced GST software fetch all the data for multiple GSTINs and secure them at a centralized repository. 
• Consolidating the entire piece of data in a single place simplifies data management, reconciliations, and return filing processes. 

Auto-population of Data 

• Leverage the data auto-population feature from the software, and forms like GSTR-3B and GSTR-1 will get auto-filled for each GSTIN.
• You don’t need to manually enter the details for every GSTIN, as the auto-fetch feature can do it without hassles, ensuring accuracy and consistency.

Validation and Form Submission 

• Once all the fields are filled, verify the auto-populated entries before final submission. 
• Make sure, the verification is done manually for each GSTIN individually. 

What is the Role of Technology in Simplifying Filing Returns for Multiple GSTINs? 

Before the tech advancements like GST solutions, businesses scattered across multiple states had to file multi-GSTIN returns separately. This was time consuming and error-prone as the entire process was carried out manually. Here’s how technology has eased filing returns for multiple GSTINs.

1. Auto-data population has minimized manual data entry for multiple GSTINs, ensuring accuracy.
2. Single dashboards for multi-GSTIN data reflect all insights at a glance.
3. Cloud-based systems have enabled filing returns and accessing the data remotely with real-time insights.
4. AI validation tools have fueled 100% accuracy through smart verification and flagging mismatches.
5. The GST solutions can be integrated with ERPs, accounting, and invoicing systems to streamline workflow and eliminate duplication.

The integration of technology in the GST filing process has increased speed, efficiency, and accuracy for multi-GSTIN filing. 

Can I Use One GSTIN For Multiple Businesses? 

No, using one GSTIN for multiple business verticals falling under the same entity is not advised due to legal complications. Let’s check out the reasons below. 

1. Businesses dispersed across states are treated as separate entities under the GST regime and might have varied compliance guidelines.
2. Separate GSTIN for multiple entities enables maintaining accurate tax records, invoice data, and guidelines, eliminating legal complications and ensuring clarity.
3. Registering a separate GSTIN for each state allows seamless transaction tracking, GST filing, and managing ITCs.
4. Using one GSTIN for multiple businesses can violate the compliance norms and penalties or even cancellation of the GSTIN. 

Let’s Conclude 

Registering a separate GSTIN for each business vertical operating across state boundaries becomes crucial for seamless return filing, maintaining accurate records, and avoiding compliance norms. Hopefully, you have understood how to file returns for multiple GSTINs. Follow the checklist given in the blog and ensure 100% compliance for every registered GST identification number.

If you own multiple business verticals, bookmark the blog as a compliance guide to be referred to in the future. Stay tuned with us until we publish the next guide.

If you are looking for a GST filing software to support your businesses across locations, try Munim. Your one-stop shop for filing all return types.

FAQs on How to File Returns for Multiple GSTINs  

1. Can One PAN have multiple GSTINs? 

One PAN Identification Card has two GSTINs registered under one state or Union Territory. 

2. Can I Have a single GST Registration Number for two businesses in the same state? 

Legally, two businesses operating under the same PAN number and belonging to the same business verticals can have a single GSTIN. For separate entities, an individual GSTIN is mandatory. 

3. Can two businesses with different trade names be registered under one GSTIN? 

Yes, two businesses within the same state with different trade names can have same GSTIN and are known as joint ventures. 

4. Can I have multiple GSTINs for a Single business? 

No, having multiple GST Identification numbers for a single business is not permitted and is considered to be a violation of compliance norms. 

5. Can a single person be registered with multiple GST numbers? 

Yes, a single person can have multiple GST numbers if he is operating multiple business verticals across states.

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