Company Registration 4 October 2026
One Master TRN Simplifies GST for Multi‑State Companies
The Master Tax Registration Number (TRN) scheme allows a private limited company operating across several states or union territories to use a single TRN for GST compliance, reducing paperwork and streamlining returns. The guidance details who can apply, the registration steps, exclusions, GSTIN linkage and ongoing compliance duties, illustrated with a Delhi‑headquartered firm that also runs a factory in Haryana.
One Master TRN for Multiple States/UTs – A new GST framework lets companies like ABC Private Limited, with a Delhi head office and a Haryana factory, register a single Tax Registration Number for all locations.
- Eligibility: Private limited companies operating in two or more states/UTs.
- Procedure: Online application linking existing GSTINs, followed by approval.
- Exclusions: Certain special economic zones and exempted states are not covered.
- Compliance: Unified filing, but state‑specific returns still required where applicable.
For full details see the original article here.
Need help understanding this update?
Connect with our domain experts instantly via WhatsApp for customized legal guidance.