It was found that the constitutive behaviour of granular soil was dependent on its density and pressure (i.e. material state). To capture such state dependence, a variety of state variables were empirically proposed and introduced into the existing plastic potential functions, which inevitably resulted in the complexity and meaninglessness of some model parameters. The purpose of this study is to theoretically investigate the state-dependent non-associated behaviour of granular soils without using predefined plastic potential and state variable. A novel state-dependent non-associated model for granular soils is mathematically developed by incorporating the stress-fractional operator into the bounding surface plasticity. Unlike previous studies using empirical state variables, the soil state and non-associativity in this study are considered via analytical solution, where a state-dependent plastic flow rule and the corresponding hardening modulus without using additional plastic potentials are obtained. Possible mathematical connection with a well-known empirical state variable is also discussed. The non-associativity between plastic flow and loading directions as well as material hardening is found to be controlled by the fractional-derivative order. To validate the proposed approach, a series of drained and undrained triaxial test results of different granular soils are simulated and compared, where a good agreement between the model predictions and the corresponding test results is observed.