GST registration is PAN based and state wise registration hence whether GST registration required for the branches in case company follows centralized billing system depends on following two possibilities:
1. In case branch is located in same state:
There is no need to take new GST registration for each branch located in same state as you can add detail of Branch address in existing application.
2. In case branch is located in different state:
As mentioned above GST registration is state wise registration hence in case of branch located in different states, new registration is required for each and every state where branch is located when total turnover as whole exceeds Rs.20 Lakh/ 10 Lakh as the case may be.
For further details, you may contact LegalWiz.in Experts at at 89806 85509 or support@legalwiz.in