Home Forum Goods and Services Tax - GST Month 11 2021 2021 (11) This
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Registration requirement in a State where goods are stored - Goods and Services Tax - GSTExtract Sir, Mr Seller registered person in state A, purchases goods in state B. However, he does not want to bring the goods to state A and wants to place the same in godown at state B. At later point of time, he sells the goods stored in godown at state B to a person located at state C and raises an IGST invoice with GST Number of state A. He does this to reduce the transportation cost. Is Mr Seller liable to get registered in state B. In this matter, there is an advance ruling of Maharastra AAR in the case of M/s GANDHAR OIL REFINERY (INIDA) LIMITED reported in 2019 (6) TMI 1010 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA , which states that he is not required to get registered in a state where goods are stored and can make supply from the location where he is registered raising IGST or CGST/SGST invoice depending on his buyer. However, the said advance ruling is in relation to imports. Can the same analogy be applied to goods procured locally inside India. Are there any procedural requirements of declaring godown where stock is placed at state B so that authorities may be question later for non declaring godown. Please clarify.
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