GST registration for multiple state required or not

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This query is : Resolved

Quick Summary

If you're selling pre-recorded video courses online from your own website to customers in different states, you generally only need one GST registration in the state where your business is based. Separate registrations are typically only required if you have a physical presence, like an office or warehouse, in other states. You will charge IGST on inter-state sales regardless of your single registration.

Sagar

Sagar (Querist)

23 February 2024 I am selling pre-recorded video course online through my own website to different states not from any marketplace platform ,so according to any GST rules it is mandatory to take separate state wise GST registration for each and every state because of inter-state supply ?

Thanks in Advance

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)

23 February 2024 In your case, you are not providing taxable supply of services from multiple locations. GST registration is required in every state or UT from where taxable supply of goods or services are being made. Place of supply provisions are also irrelevant for determining registration requirements. Therefore in my opinion you are not required to take separate state wise registration for virtual online training.
Take other opinions also.

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

16 August 2025 No, separate GST registration is not required for each state if your business operations are conducted from a single location. In your case, since you are selling pre-recorded video courses online from your own website, and not from multiple physical locations, you can opt for a single GST registration in the state where your business is established.
Mondaq
According to GST provisions, businesses are required to obtain separate GST registrations in each state only if they have a physical presence, such as branch offices, warehouses, or manufacturing units, in those states. Since your operations are conducted from a single location, a single GST registration suffices for your inter-state supplies.
theGSTco
However, it's important to note that the place of supply provisions under GST will determine the applicable tax. For services like online courses, the place of supply is typically the location of the recipient. Therefore, even though you are registered in one state, you will charge Integrated Goods and Services Tax (IGST) on inter-state supplies.
In summary, for your online business model, a single GST registration in your state of operation is sufficient. Separate registrations in other states are not necessary unless you establish a physical presence in those states

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