GST Registration in two different states is required or not

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A business with units in Kolkata and Mumbai, where the Kolkata unit is GST registered and handles billing and dispatch, is questioning if the Mumbai unit, acting solely as a communication agent, requires its own GST registration. The consensus is that if goods are delivered directly to the Mumbai customer from Kolkata with IGST levied, then separate registration for the Mumbai unit is not required, as it functions purely as a communication point.

abhijit majumder

abhijit majumder (Querist)
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08 July 2025 Sir
one business entity have two units one at kolkata(principal unit) and another at Mumbai.
Kolkata unit have GST registration.
Mumbai unit only act as communicating agent on behalf of Kolkata unit for customer at mumbai.
Once order will finalised mumbai unit send customer's demand to its Kolkata unit .
Kolkata unit in turn send goods to mumbai customer alongwith bill.
Does Mumbai unit require GST registration?
If yes then why? I think as mumbai unit just act as a communication point for its principal unit at kolkata and final bill raised by kolkata unit no registration under GST required for Mumbai unit.
Please clarify
Abhijit