Every supplier shall be liable to be registered under GST Act in the State or Union territory, from where he makes a supply of goods or services or both if his aggregate turnover in a financial year exceeds prescribed limits
source https://www.caclubindia.com/articles/person-liable-for-obtaining-gst-registration-46106.asp
source https://www.caclubindia.com/articles/person-liable-for-obtaining-gst-registration-46106.asp
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