Virtual offices in Andaman & Nicobar, Chandigarh and Lakshadweep
Island and union-territory filings work differently from the mainland — separate GST codes, different registrars, scarce commercial premises. What to know before you register, from ₹1,499/month.
General guidance, not legal or tax advice. Jurisdiction details below were checked against official sources on the dates shown; confirm the current office, ward and registrar for your entity before filing. Address availability and registration approval are not guaranteed.
Andaman & Nicobar Islands · GST 35
The islands run their own UTGST administration while central GST is handled from the mainland. Tourism, shipping, seafood trade and construction-supply businesses dominate registrations, and most applicants need a principal place of business that survives an officer visit without leasing island premises year-round.
GST registration (code 35)
Andaman & Nicobar uses state code 35. The UTGST side is headed by the Deputy Commissioner, South Andaman; central GST jurisdiction sits with CGST Haldia Commissionerate in the Kolkata Zone — there is no separate Port Blair commissionerate. Confirm the ward or range assigned to your exact premises on the GST portal before filing.
Company registration
Under MCA notification S.O. 698(E) of February 2026, the Andaman & Nicobar Islands come under the Registrar of Companies, Chennai (2nd Floor, Shastri Bhavan, 26 Haddows Road, Chennai 600006) — not Kolkata. Incorporation and filings are made online on the MCA portal.
City name on documents
Port Blair is now officially Sri Vijaya Puram. Keep the city name, premises details and postcode consistent across the agreement, NOC, utility bill and the government portal you file on; a name change does not create a new premises.
Official GST and company registration offices
- A&N Department of Union Territory Goods & Services Tax
- The South Andaman district administration identifies the Deputy Commissioner, South Andaman, as Commissioner of UTGST for the whole territory (GST code 35).
- CGST Haldia Commissionerate — Kolkata Zone
- The official Kolkata Zone jurisdiction page places the Union Territory of Andaman & Nicobar Islands under Haldia Commissionerate. There is no separate Port Blair commissionerate in that published list.
- Registrar of Companies, Chennai
- MCA notification S.O. 698(E) dated 10 February 2026 places the Union Territory of Andaman and Nicobar Islands under the Registrar of Companies, Chennai. Office: 2nd Floor, Shastri Bhavan, 26 Haddows Road, Chennai 600006 · 044-28276652 · roc.chennai@mca.gov.in. There is no separate island registrar office.
These are government jurisdictions, not Premisin office addresses. Confirm the exact premises, available plan and assigned GST ward or range before booking or filing. Registration approval is decided by the authorities.
- South Andaman UTGST department ↗
- Official central GST jurisdiction ↗
- MCA notification S.O. 698(E), 10 Feb 2026 (registrar jurisdictions) ↗
- MCA registrar directory ↗
Official sources checked 12 October 2026.
Chandigarh (UT) · GST 04
Chandigarh is a union territory and the shared capital of Punjab and Haryana, but for tax purposes it is its own jurisdiction with GST code 04. Professional services, IT, education and trading firms drive demand — many of them tricity businesses that must register in the UT specifically.
GST registration (code 04)
The local authority is the Excise & Taxation Department, Chandigarh Administration, at Additional Town Hall Building, Sector 17. Central GST falls under CGST Chandigarh Commissionerate. A Mohali (Punjab, code 03) or Panchkula (Haryana, code 06) address cannot serve as a Chandigarh UT premises — the tricity is not one GST territory.
Company registration
Under MCA notification S.O. 698(E) of February 2026, Chandigarh UT (with Punjab) comes under the Registrar of Companies, Chandigarh. MCA's published contact listing gives Corporate Bhawan, Plot No. 4-B, Sector 27-B, Madhya Marg, Chandigarh 160019. Confirm the current office details in MCA's registrar directory before sending documents.
Choosing the right jurisdiction
Pick the registration jurisdiction from the actual premises, not from where the founders live. If your customers and contracts are in the UT, a Chandigarh address keeps your GSTIN, tenders and invoicing in one jurisdiction.
Official GST and company registration offices
- Excise & Taxation Department, Chandigarh Administration
- Additional Town Hall Building, Sector 17, Chandigarh. This is the local tax department for Chandigarh UT, not Punjab or Haryana.
- CGST Chandigarh Commissionerate
- Central GST jurisdiction is separate from the UT department. Confirm the assigned division/range in the GST portal for the exact Chandigarh premises; a current commissionerate street address has not been independently verified here.
- Registrar of Companies, Chandigarh
- MCA notification S.O. 698(E) dated 10 February 2026 places the whole State of Punjab and the Union Territory of Chandigarh under the Registrar of Companies, Chandigarh. MCA’s published contact listing gives Corporate Bhawan, Plot No. 4-B, Sector 27-B, Madhya Marg, Chandigarh 160019. Check the current directory before sending documents or visiting.
These are government jurisdictions, not Premisin office addresses. Confirm the exact premises, available plan and assigned GST ward or range before booking or filing. Registration approval is decided by the authorities.
- MCA notification S.O. 698(E), 10 Feb 2026 (registrar jurisdictions) ↗
- Chandigarh tax department address ↗
- MCA registrar contact listing ↗
- Current MCA registrar directory ↗
Official sources checked 12 October 2026.
Lakshadweep · GST 31
Lakshadweep has its own GST code (31), distinct from Kerala's 32, even though central tax administration is linked to the mainland. Registrations come from tourism operators, marine and fisheries traders, and firms bidding for administration supply contracts that expect a local address on the bid documents.
GST registration (code 31)
The local Planning, Statistics & Taxation directorate is listed at the Secretariat Building, Kavaratti Island. Central GST administration is linked to the Thiruvananthapuram Zone and Kochi commissionerate — confirm the exact island range assigned to your premises on the GST portal.
Company registration
Under MCA notification S.O. 698(E) of February 2026, Lakshadweep comes under the Registrar of Companies, Ernakulam (1st Floor, Company Law Bhawan, BMC Road, Thrikkakara P.O., Kochi 682021); a mainland registrar office does not turn a Kochi address into a Lakshadweep registered office.
Island premises reality
Formal commercial premises are scarce on the islands, so verify the exact premises, document set and any officer-visit arrangements before paying. Do not assume a mainland address can stand in for a Lakshadweep place of business.
Official GST and company registration offices
- Directorate of Planning, Statistics & Taxation, Lakshadweep
- The current Lakshadweep administration directory lists Planning, Statistics & Taxation at Secretariat Building, Kavaratti Island. Lakshadweep uses GST code 31.
- Central GST — Thiruvananthapuram Zone / Kochi
- Central GST administration is linked to the Thiruvananthapuram Zone and Kochi commissionerate. Confirm the exact island range on the GST portal; no local CGST street address is asserted here.
- Registrar of Companies, Ernakulam
- MCA notification S.O. 698(E) dated 10 February 2026 places the whole State of Kerala and the Union Territory of Lakshadweep Islands under the Registrar of Companies, Ernakulam. Office: 1st Floor, Company Law Bhawan, BMC Road, Thrikkakara P.O., Kochi 682021 · 0484-2423749 · roc.ernakulam@mca.gov.in. The Kochi office does not make a Kerala address a Lakshadweep registered office.
These are government jurisdictions, not Premisin office addresses. Confirm the exact premises, available plan and assigned GST ward or range before booking or filing. Registration approval is decided by the authorities.
- Lakshadweep administration directory ↗
- Official central GST zone ↗
- Official Kochi commissionerate ↗
- MCA notification S.O. 698(E), 10 Feb 2026 (registrar jurisdictions) ↗
- MCA registrar directory ↗
Official sources checked 12 October 2026.
Union territory filing FAQs
Do union territories have different GST codes from states?
Yes. Andaman & Nicobar uses code 35, Chandigarh UT uses 04 and Lakshadweep uses 31 — each distinct from neighbouring states. Your GSTIN's first two digits come from the premises' territory, so a mainland address cannot produce an island or UT registration.
Which registrar handles companies in the Andaman & Nicobar Islands?
The Registrar of Companies, Chennai, under MCA notification S.O. 698(E) of February 2026 — not Kolkata. Filings are made online on the MCA portal.
Can I use a Mohali or Panchkula address for a Chandigarh GST registration?
No. Mohali is in Punjab (code 03) and Panchkula in Haryana (code 06); Chandigarh UT is code 04. Choose the registration jurisdiction from the actual premises rather than treating the tricity as one territory.
Is a Kochi address valid for a Lakshadweep GST registration?
No. Kochi is in Kerala (code 32); Lakshadweep is code 31. Central tax administration being linked to Kochi does not change where your business premises are located.
Are virtual office documents different for union territories?
The core document set — agreement, owner consent or NOC and premises proof — is the same, but the filing jurisdiction, tax department and registrar differ per territory. Confirm the exact premises, document set and any verification arrangements before paying; approval is never guaranteed.
Looking elsewhere? See the full list of states and cities or read the virtual office address guide.