Multiple GST Registration in Different States

Often, we can see that business entities operate their branches or verticals in multiple states within the country. As per the GST Laws, then these business entities should be obtaining registration under GST in different states, accounting for multiple registrations with the addition of business in each state.
Say, XYZ Ltd. is engaged in the trading business of furniture. The company is having its first outlet in Pune, the state of Maharashtra. Further, they also opened an outlet in Chennai, the state of Tamil Nadu. As the outlets are located in different states within the country, India, the business entity or person should obtain registration in both these states.
This shall reflect in the GSTIN obtained by the entity as the format of the GSTIN, is as follows:
State Code – PAN of Person/Entity – Entity Code – Blank Digit – Check Digit.
This makes the same a 15-digit number with the state code changing in accordance with the change in the states of the business. The state list shall be as under:

Now we can say that the state code will bring a change in the GSTIN awarded by the GST Authority to its applicants. This is done despite the business entities holding the same PAN with branches being opened in different states. And for this, the business should be having a physical presence in such a state. Mere transactions or supply of goods or services or both by the person in different states shall not account for the business or supply in various states. This is because of the fact that the entity is not having any physical presence or an office or outlet set up in such a state for running the operations or making the supply.
Say, XYZ Ltd. is trading in furniture goods and is having its outlet in Pune, Maharashtra. XYZ Ltd. was approached by Mr. A who is located in Bangalore, Karnataka for purchasing some exquisite furniture for his Bangalore home. XYZ Ltd. is delivering the same for Mr. A at his house in Bangalore. This does not require XYZ Ltd. to take registration in Karnataka state as there is no physical presence or outlet or office setup by XYZ Ltd. there making them not be registered in such a different state.