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 ?
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.