I am a supplier of software, registered in New Delhi. I supply software to my clients in Mumbai, Maharashtra. Whether I am required to obtain registration in Maharashtra?
Frah Saeed Changed status to publish June 2, 2020
No,as per Sec 22(1) of the CGST Act, 2017 registration is required to be obtained in the State / UT, FROM WHERE he makes taxable supply of goods or services or both. As in this case you are making supply from New Delhi itself, there is no need for registration in Maharashtra. Rather this supply would be treated as inter-State supply and IGST should be charged thereon.
Team Clearmytax.in
Frah Saeed Changed status to publish June 2, 2020