Answer

1. F

   Facts

   Yes. Registration is State-wise under Sec 25(1); you need a separate GSTIN in each State where you make taxable supplies. Within one State, extra places can be added to one registration.

2. P

   Provisions and law

   • Sec 25(1), CGST Act 2017Apply for registration within 30 days of becoming liable, in every State or UT where liable.
   • Sec 25(2), CGST Act 2017One registration per PAN per State, with separate registrations allowed for multiple places of business in a State.
3. A

   Analysis

   Each GSTIN files its own returns, keeps its own credit ledger and treats transfers to other GSTINs of the same PAN as supplies. A stock transfer from the Delhi office to the Haryana warehouse needs a tax invoice and IGST. Additional places inside Delhi, such as a second godown, can be added as additional places of business through an amendment.

4. C

   Conclusion

   1. 1List every State where you supply from or keep goods.
   2. 2Apply for a separate REG-01 for each State.
   3. 3Add other places within the same State as additional places of business.
   4. 4Set up separate invoice series and return filing for each GSTIN.

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