AI-Powered Invoicing
CEO
As businesses grow, expansion into multiple locations is a natural step. A retail store opens another outlet, a manufacturer sets up another unit, or a service provider starts operating from multiple offices. While business growth is exciting, GST compliance becomes more complex, especially when it comes to invoicing across branches.
One of the most common questions business owners ask is:
“Can I manage multiple branches under one GSTIN and still issue invoices correctly?”The answer is YES, but only if you follow the right structure.
Consider a real-life example:
A retail business operates five stores across Delhi. Since all outlets are in the same state and operate under the same PAN, they are legally allowed to use one GSTIN. However, if invoice numbering, branch records, or stock transfers are mishandled, this can easily lead to:
This blog explains everything you need to know about multi-branch invoicing under one GSTIN, including:
If you operate, or plan to operate, multiple branches under a single GSTIN, this guide will help you stay 100% compliant and audit-ready.
What Is a Single GSTIN for Multiple Branches?
A single GSTIN can be used for multiple branches or business locations within the same state, provided they operate under the same PAN.
Under GST:
So, if all your branches are located in one state, you may:
Key provisions supporting multi-branch operations under one GSTIN:
👉 Separate GST registration is optional, not mandatory, for branches in the same state.
You can use a single GSTIN if all these conditions are met:
1. All branches are in the same state
2. Operate under the same PAN
3. Business is not under the composition scheme
4. You maintain branch-wise books and records
| Parameter | Single GSTIN (Same State) | Multiple GSTINs (Different States) |
|---|---|---|
| State | Same | Different |
| GST Returns | One consolidated return | Separate returns |
| Invoice Series | Multiple allowed | Separate mandatory |
| Compliance Cost | Lower | Higher |
| Inter-branch supply | Taxable | Taxable (IGST) |
| Record Keeping | Branch-wise internally | Completely separate |
Every tax invoice must contain:
Allowed:
Not Allowed:
However, consecutive numbering applies per series, not per GSTIN as a whole.
✅ Yes, absolutely.
GST allows different invoice series for:
Popular Invoice Series Formats
| Format | Example | Best For |
|---|---|---|
| Branch Prefix | DEL/001 | Retail chains |
| Branch + FY | MUM/2526/001 | Audit clarity |
| Location Code | GGN/001 | Location-based tracking |
| Unified | 00001 | Centralized billing |
| Dept + Branch | SLS-DEL-001 | Large organizations |
Can Invoice Numbers Repeat Across Branches?
✔️ Yes, if series prefixes differ
Example:
❌ No, if using a single unified series
Both are allowed:
Best practice: Restart with FY-based series
Recommended: Branch-Specific Series
DEL/001
DEL/002
GGN/001
GGN/002Benefits:
Using Billinsecond:
You must track:
This is essential for:
⚠️ Inter-branch transfers are taxable
Process:
1. Raise tax invoice
2. Charge applicable GST
3. Receiving branch claims ITC
Example:
Note: HSN and SAC codes on invoices
Essential reports:
Each invoice must show:
⚠️ Never show HO address if supply is from branch
Note: GST invoice requirements in India
Solution: Branch-wise series + automated software
Solution: Always issue tax invoice
Solution: Use turnover-based allocation
Solution: Digital records + reconciliation
Solution: Centralized IRN generation
After implementing branch-wise invoice series and Billinsecond:
Managing multiple branches under one GSTIN is completely legal and highly efficient, if done correctly.
Success depends on:
With the right system, businesses can scale without compliance headaches.
👉 Start creating branch-wise GST invoices today, without confusion.
Yes. GST law allows multiple branches under one GSTIN if all branches are in the same state and operate under the same PAN, as GST registration in India is state-wise.
No. Separate invoice numbers are not mandatory, but using branch-wise invoice series is highly recommended to avoid duplication, simplify audits, and improve tracking.
Yes. Inter-branch stock transfers are treated as taxable supplies under GST, requiring a tax invoice, and the receiving branch can claim ITC.
A single consolidated GSTR-1 and GSTR-3B is filed for all branches, while branch-wise internal records must be maintained for reconciliation and audits.
Yes. Invoice numbering can be restarted every financial year, with or without a financial-year prefix, provided numbers remain unique within that year.
