Answer

1. F

   Facts

   No. GST registration is State-wise, so moving to another State needs a fresh registration in the new State. The old GSTIN is then cancelled once operations there stop.

2. P

   Provisions and law

   • Rule 8, CGST Rules 2017Application for new registration in REG-01, PAN based and State-wise
   • Rule 19(1), CGST Rules 2017Any change in registration details is filed in REG-14 within 15 days of the change; legal name, places of business and partners or directors need officer approval
3. A

   Analysis

   Rule 19 covers changes within the same registration, and a registration is tied to a PAN and a State. Delhi and Haryana are different States, so a REG-14 address change will not work. Plan the switch so that invoices from the Gurgaon premises go out under the new Haryana GSTIN, and the Delhi GSTIN files its last returns and a cancellation. If you keep any premises in Delhi, you can keep that GSTIN too.

4. C

   Conclusion

   1. 1List the date you will start supplying from the new State.
   2. 2Apply for new registration in REG-01 for the new State with the new premises proof.
   3. 3Transfer stock with proper documents; a transfer between two GSTINs of the same PAN is treated as a supply.
   4. 4File all pending returns for the old GSTIN and apply for cancellation in REG-16 if no business remains there.
   5. 5Inform customers and update your e-way bill and e-invoice masters with the new GSTIN.

Billing from new premises under the old State's GSTIN is a common error that leads to wrong tax and blocked ITC for buyers.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.