A business example
A supplier serves a customer that has registrations in two states.
Customer entity
The same business holds more than one state registration.
Actual supply
The team checks which establishment is involved in the transaction.
Invoice particulars
The appropriate registration details are used and checked against the supply facts.
What this shows
Using the first GSTIN saved in the customer master can select the wrong registration. The correct choice depends on the actual transaction.
What it is often confused with
One PAN can be associated with different state registrations; the correct registration matters.
What to look at in your business
Verify the registration details against the actual supplier or recipient.
Context and further reading
This entry explains the business term. The related guide below provides the next layer of context; any applicable legal test depends on the transaction and relevant period.
Kosha.Services · Updated 2 October 2026