TaxTMI 
TaxTMI 
Dear Experts
Can any one clarify whether, it is require to register for all the states where ever the goods are going to be consumed or registration is required only where the business establishment is located ?
Registration under GST
09 Nov 2016 
4 Replies 
1560 Views Asked by
GST registration hinges on business establishment location, not merely where goods or services are consumed.
Registration for GST must be obtained separately in each State where a person has a business operation or establishment. The requirement turns on having an operational presence (such as a branch or place from which supplies are effected), not merely on where goods or services are consumed. Direct sales from one State to purchasers in other States do not alone require registration in those consuming States; registration is required where the taxable person conducts business transactions through an establishment within those States. (AI Summary)
Registration for GST must be obtained separately in each State where a person has a business operation or establishment. The requirement turns on having an operational presence (such as a branch or place from which supplies are effected), not merely on where goods or services are consumed. Direct sales from one State to purchasers in other States do not alone require registration in those consuming States; registration is required where the taxable person conducts business transactions through an establishment within those States. (AI Summary)