Five showrooms across SoBo, Bopal and Prahladnagar — one GSTIN or several?
One registration per state is the default: every outlet in Ahmedabad is added as an additional place of business on the same GSTIN, one GSTR-1 and one GSTR-3B cover all of them, and credit pools across the outlets. Separate registrations for each outlet are optional since 2019 and rarely worth it, because each GSTIN then files its own returns and cannot share credit with the others. What does aggregate regardless is PAN-wide turnover — for the ₹5 crore e-invoicing test and the ₹2 crore GSTR-9 test — which is where multi-outlet retailers in South Bopal most often get caught out.
GST registration thresholds