Finance/Compliance Consultant
75648 Points
Posted on 08 November 2026
Work in another State:
• If you supply services from Delhi (your registered place) to a client in another State, it's an inter-State supply (IGST). No separate registration needed.
• If you set up a site office, branch or godown in the other State from which you supply (e.g. a works contract executed at a site, with a site office), registration in that State is generally required (a fixed establishment). For works contracts on immovable property, the place of supply is the location of the property. CBIC and AARs have held that contractors executing works in another State need registration there if they have a place of business at the site.
• For goods supplied from Delhi to the other State, no registration there.