Tax Management India. Com
                        Law and Practice: A Digital eBook ...

☞ Data-bank

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Articles News D. Forum
Highlights
What's New  Latest Cases 

Share:      

        Home        
 
Discussions Forum
Home Forum Goods and Services Tax - GST This
A Public Forum.
Anyone can participate to share knowledge.
We acknowledge the contributions of Experts/ Authors.

Submit new Issue / Query

← Previous Next →

Storing at Cold Storage, Goods and Services Tax - GST

Issue Id: - 117498
Dated: 20-9-2021
By:- Kaustubh Karandikar
Storing at Cold Storage

  • Contents

XYZ is registered with GST and buying raw material which is directly delivered to PQR (Cold Storage) for storing these goods. From PQR’s Cold Storage, the goods are transferred to XYZ’s premises in piecemeal as per the requirement. 1) Is XYZ required to declare PQR’s premises as ‘Additional Place of Business’ even when PQR is already separately registered under GST? If registered as additional place, can XYZ claim ITC of the entire amount at the beginning even if goods are received in piecemeal? In my view, XYZ can declare PQR's premises as additional place of business and in that case can claim entire credit against the invoice received without waiting for the entire quantity of goods to be received at his premises from cold storage. Expert's views please.

Post Reply

Posts / Replies

Showing Replies 1 to 2 of 2 Records

1 Dated: 20-9-2021
By:- Shilpi Jain

Agree with your views.


2 Dated: 27-9-2021
By:- Ganeshan Kalyani

Sir, your view is correct.


1

Post Reply

← Previous Next →

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Site Map - Recent || Site Map || ||