GST Council may consider common application for registrations across states

• The GST Council is expected to consider a common application process for businesses seeking registration in multiple states at its 7 October meeting

• A redesigned form and uniform document requirements could reduce duplication, while separate state-wise registrations would continue

• Proposals also include automatic approval for several registration amendments, potentially covering about 10.5 lakh applications annually

The GST Council is likely to consider allowing businesses to apply for registration in several states through a common application process, alongside uniform document requirements aimed at reducing paperwork and delays.

At its 7 October meeting, the council is expected to discuss a redesigned registration form for large businesses and proposals to simplify changes to existing registrations, according to sources.

The proposed system would allow businesses to complete applications for multiple states together. Information already supplied would be carried forward into subsequent applications, reducing the need to enter the same details repeatedly. The GST platform would identify the appropriate jurisdiction using the location provided by the applicant.

The revised form would include guidance throughout the application process and specify the documents businesses must upload. Separate guidelines for tax officers would set out which additional documents they could request, why they were needed and when the information submitted was sufficient.

The aim is to make registration requirements consistent across states, reducing variations in how applications are handled.

Separate state registrations to continue

AMRG Global managing partner Rajat Mohan said the proposal would simplify applications across states without introducing a single nationwide GST registration.

Businesses would still require separate state-wise registrations. However, a common application process, reuse of existing information and automated identification of jurisdiction could substantially reduce administrative duplication, he said.

Mohan added that wider adoption of this approach could help businesses obtain and manage registrations across India with fewer delays and less interaction with tax officers.

The proposals follow a simplified registration scheme approved by the council in September 2025 and introduced on 1 November that year.

That scheme provides registration within three days for eligible small and low-risk businesses. Applicants may qualify through the GST system’s data-based risk assessment or by declaring that their monthly output tax liability, including central and state or Union territory GST, does not exceed Rs 2.5 lakh.

The scheme covers approximately 61 per cent of the more than 1.68 crore GST registrations. The changes now under consideration would address the remaining businesses, sources said.

Automatic approval for routine changes

The council is also expected to examine a proposal to automate approval for changes to a company’s name, its directors, partners or karta, and the address of an additional place of business.

GST technology analysis indicates that these categories account for about 66 per cent of registration amendment applications — roughly 10.5 lakh of the 16-lakh submitted each year.

Under the proposal, changes to the principal place of business would require approval from the relevant tax officer. Businesses registered through the existing three-day automatic route would, however, also receive automatic approval for such requests.

The measures remain proposals awaiting the council’s consideration.

With IANS inputs