We are providing online and offline training courses in Different states, our HO in Karnataka and GST registered in Karnataka
We have to know weither we have to get registered in other states if we have providing online training only ? what if in case of both online & offline training courses ?
28 November 2019
You need not take registration in each state where you provides services / training
As per the provisions of section 22 of the CGST Act, every supplier shall be required to registered in the state FROM WHERE it makes taxable supplies of goods or services
There are no businesses that are required to mandatory register in another state for GST except one i.e. in case of OIDAR