Shift of Place of Business from one state to another state

You must register for GST in the new state and cancel your existing registration in the old state. You can transfer unutilized Input Tax Credit from your old registration to the new one by filing Form GST ITC-02.

Shifting your place of business from one state to another means starting fresh with GST registration in the new state. Your existing GSTIN is state-specific and cannot be transferred.

Here is the step-by-step:

1. Register in the new state first. Apply for GST registration in the new state before you close operations in the old state. Use the same PAN.

2. File GSTR-10 (Final Return) for the old state registration. This requires:
   - Clearing all pending returns
   - Paying off all GST liability
   - Transferring or consuming ITC on closing stock

3. ITC on closing stock: under Section 18(4) and Rule 44, you must reverse ITC on inputs held in stock at the time of cancellation. You cannot transfer this ITC to the new GSTIN in a different state.

4. Stock transfer between states is a taxable supply. If you physically move goods from the old state to the new state, GST applies on the transfer (IGST on stock transfer between two GSTINs, even if both belong to the same business).

5. Contracts and invoices: all existing customer contracts showing the old GSTIN need to be updated. New invoices must come from the new state GSTIN.

For the cancellation and revocation process and what gets triggered when you close one GSTIN, this [GST registration cancellation guide](https://taxgarden.in/blog/gst-registration-cancellation-revocation-guide-india) covers the full procedure.