GST applicabililty & Registration

Suraj   17 April 2021

Dear All,

My query is as follows:

Mr. A stays in Mumbai. He wants to start sports activities on the Football turf located in Goa. He wont be having any office in Goa as of now. So,

1) Where can he make his GST registration, in Mumbai or Goa?

2) If Mumbai, then how will he prepare his bills? SGST-CGST or IGST? For Non Goa customers, will it be IGST bill and For Goa customers, will it be SGST-CGST bills?

3) If he takes office in Goa on rent and runs business from Goa then how will be the registration made and billing done??

I am bit confused regarding the registration & billing as he stays in Mumbai and hires Turf in Goa for his business.

Please guide.

Thanks & Regards,

Suraj