GST registrations — one per state, and every rule with a date
The registration is the unit of filing: one GSTIN per state per legal entity, its kind, its dates, its e-invoice threshold; which hotel invoices under it; the HSN/SAC master with dated rates and the condition in words.
Menu → Tax → Registrations. A return is filed per GSTIN. Two hotels of one company in the same state share one registration and file one GSTR-1 between them; a hotel in another state is another registration. The rows were seeded from what the invoices already carried. Each registration has its legal entity (the PAN inside the GSTIN must be the entity's), its state (the first two digits), its kind — *regular*, *composition* (files CMP-08, charges no tax), *SEZ* (zero-rated) — its effective dates, its filing frequency, and when e-invoicing applies: enter the previous year's aggregate turnover and the date is set when it exceeds ₹5 crore. Which hotel invoices under which registration is set on the hotel; the invoice's GSTIN follows. HSN / SAC is the master the return's HSN summary reads: the code, what in the PMS files under it, and its rates by date with the condition in words (accommodation: 5% without input credit up to ₹7,500 a night, 18% above, since 22 Sep 2025; restaurants: 5% outside specified premises, 18% inside). The rates on an invoice still come from the rules the desk uses; this is the book that explains them. Advances on a service are taxed when received. Reports → GST advances lists the deposits taken in a month whose invoice has not issued (table 11A) and the earlier ones invoiced this month (11B).