GSTN Launches Multi-State Registration Facility with Master Temporary Reference Number on GST Common Portal

GSTN opened a new route for businesses seeking registrations in more than one State or Union Territory, allowing applicants under the same PAN to begin the process in one flow. The facility went live on 1 October 2026. Each jurisdiction still requires its own application.

The new option appears on the GST Common Portal beside the standard Register and Login choices. Applicants can start through the Multi-State Registration tab. The change consolidates the first steps, not the registrations themselves.

A single Master Temporary Reference Number is generated for the jurisdictions selected. The system then creates a separate TRN for every selected State or Union Territory. The applications continue separately from there.

Applicants enter shared details once, then complete each state’s application

The applicant starts by entering common identifying information: legal name as per PAN, PAN, email address and mobile number. The portal verifies the contact details through OTPs. It then issues the master reference number for the selected jurisdictions.

Once that reference is submitted, the portal creates the jurisdiction-level TRNs and carries common information into the related applications. This includes business particulars, promoter or partner information, the authorised signatory and authorised representative, as well as goods and services details. Applicants do not have to re-enter those shared particulars from the beginning for every application.

Each application still requires local business information. The applicant must provide the principal place of business and any additional place of business for that jurisdiction. Goods or services details and Aadhaar authentication also remain part of the State-wise process.

The shared information does not complete the applications automatically. Applicants must fill in the jurisdiction-specific sections for each place where they seek registration, then proceed with each application using its own TRN. One common start replaces repeated entry of common particulars; it does not turn the forms into a single all-purpose registration.

The portal limits the facility to normal taxpayers and sets a 15-day deadline

The facility is currently available only to Normal Taxpayers. The portal also requires submission of the Master TRN within 15 days. Applicants selecting several jurisdictions therefore need to keep the common reference within that period while completing the process.

The 15-day requirement applies to submitting the master reference. The State-specific details remain part of the individual applications. Businesses need to account for both parts of the workflow.

Each approved registration remains tied to its own jurisdiction

The change affects how applicants initiate the process, not the state-by-state registration structure. Section 25 of the CGST Act has not been amended, and GST registration remains specific to each State or Union Territory. A business does not receive one nationwide registration through this facility.

Authorities will continue to issue separate GSTINs for each approved jurisdiction. The process also allows only one registration application for a particular State or Union Territory under a single Master TRN. A taxpayer seeking registrations across several locations must therefore continue through distinct State-wise applications, even though shared information carries across them.

The shared application replaces repeated entry in the former process

Before the facility was introduced, businesses seeking several registrations had to open a separate application for each State through Services > Registration > New Registration. The new route reduces the repetition involved in supplying common details, while leaving local requirements and approvals at the jurisdiction level.

Applicants can reach the new workflow from the portal’s Multi-State Registration tab. The change is aimed at businesses that need to apply under the same PAN in multiple jurisdictions. Their final registrations remain separate, one for each State or Union Territory approved.