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Managing GST compliance across several states can be difficult for businesses with a pan-India presence. A company may operate under one PAN but hold separate GST registrations in every state where registration is required. This can lead to multiple returns, notices, audits and interactions with different tax offices.
To address this issue, the Central Board of Indirect Taxes and Customs, or CBIC, has formed a high-level working group to examine the centralised administration of GST taxpayers holding multiple registrations under the same PAN across different central tax jurisdictions. The objective is to improve ease of doing business and consider a long-standing industry request.
Table of Contents
- How Does the Current GST System Work?
- What Is CBIC Considering?
- Does This Mean One GSTIN for All of India?
- How Could Centralised GST Administration Help?
- Which Businesses May Benefit the Most?
- What Challenges Must Be Addressed?
- Is the Proposal Already Effective?
- Conclusion
- Frequently Asked Questions
- How Can Mercurius Help?
How Does the Current GST System Work?
GST registration is PAN-based but state-specific. A business operating in Delhi, Maharashtra and Karnataka may therefore need three separate GSTINs, even though all the registrations belong to the same legal entity.
Under GST law, registrations obtained in different states under one PAN are treated as “distinct persons.” Each GSTIN may have separate returns, tax payments, electronic ledgers, reconciliations and departmental proceedings.
For large businesses, this can create duplication. The same documents and explanations may be requested by different authorities, while similar transactions may be reviewed separately in several jurisdictions.
What Is CBIC Considering?
CBIC is examining whether multiple GST registrations connected to one PAN can be managed through a centralised administrative mechanism.
An 11-member working group has reportedly been asked to study the legal, administrative and technological changes required and prepare an implementation roadmap.
The group may review earlier systems, such as centralised service tax registration and Large Taxpayer Units, along with international practices. It may also consider who should qualify for the facility and whether participation should be optional or mandatory.
Does This Mean One GSTIN for All of India?
No such change has been confirmed.
The proposal currently concerns centralised administration, not the immediate introduction of one national GSTIN.
Businesses may still need separate state-wise registrations because GST reporting, revenue allocation, place-of-supply rules and tax jurisdiction are linked to individual states.
For example, a company with ten state registrations may continue filing separate returns for all ten GSTINs. However, major audits, investigations or common tax issues could potentially be coordinated by one designated authority.
The final position will depend on the working group’s recommendations and any legal, administrative or technological changes approved by the government.
How Could Centralised GST Administration Help?
1. Reduced duplication
A centralised system could reduce repeated audits, overlapping proceedings and multiple requests for the same documents.
2. Greater consistency
Businesses may receive a more uniform interpretation of GST provisions across their different registrations. This could reduce contradictory positions taken by different tax offices.
3. Lower compliance costs
Companies may be able to coordinate important GST matters through one central tax team instead of managing separate proceedings in several locations.
4. Faster resolution
Issues affecting multiple GSTINs could be reviewed together rather than being examined independently by different jurisdictions.
5. Improved ease of doing business
A common administrative framework could make GST compliance more predictable and manageable for companies operating across India.
Which Businesses May Benefit the Most?
The proposal may particularly benefit:
- Banks and insurance companies
- E-commerce and technology businesses
- Telecom and logistics companies
- Retail and hotel chains
- Consulting and professional-services firms
- Manufacturers operating in several states
- Businesses with centralised accounting departments
Service-sector businesses may find the idea familiar because eligible service providers could use centralised registration under the earlier service tax regime. GST currently follows a state-specific registration model.
What Challenges Must Be Addressed?
Centralised administration will require clear rules regarding tax jurisdiction. The government will need to decide which authority can issue notices, conduct audits and complete assessments involving multiple registrations.
Technology changes may also be required to create PAN-level dashboards, consolidated records and secure access to taxpayer information.
The framework must prevent duplicate proceedings while protecting the revenue interests and administrative powers of individual states.
The government may also need to decide whether the facility should apply to every multi-state taxpayer or only to businesses meeting specified turnover, industry or risk-related criteria.
Is the Proposal Already Effective?
No. CBIC has initiated a study, but no final notification or operational scheme has been announced.
Until an official change is introduced, businesses must continue to:
- Maintain all required state-wise GST registrations
- File separate returns for every GSTIN
- Pay tax and reconcile input tax credit registration-wise
- Respond to notices issued by the relevant authority
- Report transactions between distinct persons correctly
Businesses should not cancel, combine or modify their existing GST registrations based only on this proposal.
Conclusion
Centralised GST administration under one PAN could become an important ease-of-doing-business reform for multi-state companies. It may reduce repeated audits, inconsistent interpretations and the cost of dealing with several tax offices.
However, the proposal should not be confused with one GST registration for the entire country. Separate GSTINs and state-wise compliance may continue, while selected administrative functions could be handled centrally.
For now, businesses should continue following the existing GST rules and monitor official CBIC and GST Council announcements.
Frequently Asked Questions
1. Is centralised GST registration under one PAN available now?
No. The proposal is currently being examined and has not yet been implemented.
2. Will one PAN have only one GSTIN?
No such change has been confirmed. Separate state-wise GSTINs may continue even if GST administration becomes centralised.
3. Will GST returns also become centralised?
There is no official confirmation. Businesses must continue filing separate GST returns for every applicable GSTIN.
4. Who may benefit from the proposal?
Businesses operating in several states, including banks, insurers, retailers, logistics companies, IT firms and manufacturers, may benefit.
5. What should multi-state businesses do now?
They should maintain their existing registrations, continue state-wise GST compliance and monitor official government announcements.
Disclaimer: This article is for general informational purposes and is based on developments reported in July 2026. It does not constitute legal or tax advice.
How Can Mercurius Help?
Managing multiple GST registrations across different states can become complex, especially when a business has to handle separate returns, reconciliations, notices, audits and inter-branch transactions. Mercurius can support your business with GST registration, multi-state GST compliance, return filing, input tax credit reconciliation, GST advisory, departmental notices and audit assistance. Our professionals help businesses maintain accurate records, follow consistent tax positions across all GSTINs and stay prepared for future regulatory changes.
Need support with multi-state GST compliance? Contact Mercurius today for professional assistance tailored to your business operations.
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