Simplifying GST Registration: Adding Multiple Trade Names Under One GSTIN

Introduction

Recent updates to the Goods and Services Tax (GST) registration processes have made it easier for taxpayers to include multiple trade names under a single GSTIN. This change aims to simplify the registration process for businesses that operate with various trade names while ensuring adherence to tax regulations.

Multiple Trade Names Allowed for GST Registration

Previous Guidelines: Taxpayers were previously restricted to a single trade name when applying for GST registration or making amendments on the portal.
New Provision: Now, taxpayers can list up to nine additional trade names for a single GSTIN through core field amendments. Supporting documentation for each trade name may be uploaded, with each file sized up to 5 MB. It's important to note that these fields are optional and trade names must operate within the same state as the primary GSTIN; trade names operating across different states will necessitate separate GSTINs.
- Each trade name's invoices must display the shared GSTIN, and businesses must maintain distinct records for sales under each trade name.
- Existing taxpayers need to submit Form GST REG-14 for core field amendments, with Aadhaar authentication required for authorized signatories.

Input Service Distributor (ISD) Mechanism

Businesses that hold multiple GSTINs under the same PAN must implement the Input Service Distributor (ISD) mechanism to distribute Input Tax Credit (ITC). This replaces the previous cross-charge model.

ITC Claiming: ITC must only be claimed under the primary trade name registered with the GSTIN.
Tax Audits: Tax authorities may audit transactions linked to additional trade names to prevent revenue loss.

Filing Requirements for Businesses

Despite the new allowance for multiple trade names, businesses with several GSTINs are still obligated to file GSTR-6 to allocate ITC.

Invoice Requirements: Invoices should clearly display the primary trade name associated with the GSTIN. While additional trade names can be included, they cannot replace the legal entity name.
E-Invoice Traceability: Any trade names added after 2025 must be integrated into e-invoice generation (IRN) to ensure traceability.

Process for Existing Taxpayers

To amend trade names in the GST system, existing taxpayers should follow these steps:

Log into the GST Portal and navigate to Services > Registration > Amendment of Core Fields.
Access the "Trade Name" section to add up to nine trade names and upload necessary documentation.
Submit the amendments using a Digital Signature Certificate (DSC) or Electronic Verification Code (EVC) and track the application status through the Application Reference Number (ARN).

Conclusion

These amendments offer enhanced flexibility for businesses operating under multiple trade names while remaining compliant with GST regulations. Taxpayers are encouraged to make efficient use of these provisions to optimize their operational frameworks and fulfill their tax obligations.