https://www.taxtmi.com/forum/issue?id=111110 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. en-us Wed, 09 Nov 2016 14:14:11 +0530 Thu, 23 Jan 2025 15:56:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111110 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. Discussion-Forum GST Wed, 09 Nov 2016 14:14:11 +0530 https://www.taxtmi.com/forum/issue?id=111110