Registration in different state

The service provider can take single registration and can supply interstate with IGST levy.

registration in one state..and charge IGST (inter state supply)

if place of supply is specified as than you hal to opt GST. If do not have permanent business establishment than resiter as casual tax payer. for example suppose your state is rajasthan and you get the contract in maharashtra in construction site, in this case place of supply maharastra , you have to obtain GST Number in maharastra as permanent if work for long time other wise you register as casual tax payer. up to completion of such project. because GST is consumption base tax , when service is consumed in maharastra , state has right in this tax , you have to charge SGST and CGST in this case, SGST is state government income , If you collectie IGST is wrong tax collection , if you deposit IGST than first you have to pay SGST and CGST along with interest and go for refurnd. so please take care about this. place of service is very crusial in GST regime.

when place of supply determine than you have to collect state government tax , IGST Applicable only in this case when place of supply not determined than your service reciver place of registration considered for determine the tax liabilities

please refer place of supply provision for immovable properties

Thanks Nitinji I agree with your suggestion

But Sir big difficulty is that person providing only 30-40 thousand Rs services & do only 10-15 days work. He is making floor a company & his bill amount is only 40 thousand. His residence is Rajasthan & he works same kind of work in different satae. For this kind of service provider it is very hard work. Company is not passing his bill in lack of GST no.