You are currently viewing GST Registration For Interstate Supply

GST Registration For Interstate Supply


Last Updated on May 16, 2023 by Kanakkupillai

GST registration for interstate supply in India

GST is an indirect tax or consumption tax that is levied on the supply of goods or services or both. To collect GST registration, supplies are categorized as Inter-State supplies, which mean goods coming from one State to another, and intra-State supplies which suggest products in the State.
The Central Government charges the consolidated tax by the GST Act of 2017 in the inter-state supplies, while the Central Government charges the fee following the GST Act 2017 in the case of intra-State supplies and the state tax under the SGST law of 2017.
You may interested to read GST Registration Fees Detail

GST registration for interstate supply

  • Under GST, inter-state supply will be named the procurement of goods or services from one state to another.
  • The GST Act specifies domestic supply as when the supplier ‘s position and the place of supply are:
  • Two distinctive states;
  • Two regions under a single Union Territory; or
  • State and a Union territory.
  • Moreover, the supply of goods imported into India is often known as an inter-state supply before they reach the customs station.
  • Also, supplies of goods or services are known as interstate supplies from or to a particular development zone or an exclusive economic zone.
  • For example, if you have a company ABC in the State of Karnataka and you supply products to Company XYZ in Madhya Pradesh, then it comes under the category of inter-state supply.
  • It ensures that the trade would become an inter-state supply if the supplier ‘s position and the delivery place are in separate countries.

Four forms of taxes under the GST system, i.e., CGST, SGST, UTGST, and IGST. When an intra-State distribution is decided, CGST and SGST / UTGST are charged and payable, while IGST is chargeable and payable in international supply. It is therefore well established that different taxes are to be paid on the corresponding supplies. The determination of supply for intra-State and inter-State supplies is becoming more important.

Start mastering GST with our all-inclusive beginner’s GST guide – click here to get started!


Kanakkupillai is your reliable partner for every step of your business journey in India. We offer reasonable and expert assistance to ensure legal compliance, covering business registration, tax compliance, accounting and bookkeeping, and intellectual property protection. Let us help you navigate the complex legal and regulatory requirements so you can focus on growing your business. Contact us today to learn more.