https://www.taxtmi.com/forum/issue?id=113093 GST registration in a State is required where a taxpayer has a fixed place of business there and makes supplies from that location. If the UP company merely procures goods in Maharashtra for onward inter state supply without a fixed establishment in Maharashtra, separate registration need not be taken and IGST treatment may apply. The national single tax principle does not eliminate the need for separate state registrations or registrations for different business verticals. en-us Wed, 22 Nov 2017 16:54:15 +0530 Thu, 23 Jan 2025 15:55:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113093 GST registration in a State is required where a taxpayer has a fixed place of business there and makes supplies from that location. If the UP company merely procures goods in Maharashtra for onward inter state supply without a fixed establishment in Maharashtra, separate registration need not be taken and IGST treatment may apply. The national single tax principle does not eliminate the need for separate state registrations or registrations for different business verticals. Discussion-Forum GST Wed, 22 Nov 2017 16:54:15 +0530 https://www.taxtmi.com/forum/issue?id=113093