Place of supply and registration

supplier  should registerd  under  GST  in  Gao  for charging  IGST  and for further  busniess . please confirm 

please elaborate ?

my doubt is can he do supply services from Maharashtra GSTIN to Goa, although he had registered premises in Goa in service tax regime.

Is your Goa  busniess is registered  under  GST  and got  GSTN  number ?.

provisional GSTIN number was there but that's inactive, now in August 2018 have taken registration from Goa.

As per section 24 of the CGST act if you are having mutiple busniess verticals separate registration  for each busniess vertical  is requried . you have to active your GSTN  no  in Goa . 

As per Section 22 CGST

Every supplier shall be liable to be registered under this Act in the State or Union territory, FROM WHERE he makes a taxable supply of goods or services or both,

As to the Above the person if Registered in Maharatra from there he can do supply to any states by charging IGST, No need get himself registered in every states where he does supplies

Yes agreed, but why he has taken new registration from Goa?

No need ......... In GST

As per section 22 sub section 2 , every person who on the day immediately preceding the appointment. day ( 1/7/2017) is registered under. existing law , shall. be liable to be registered under this act (GST) with effect from. appointment day , as he has registered. under. service. tax law .

He can do supply from Maharashtra to Goa by charging IGST. He has registered in Goa in earlier tax regime is not relavant here.