TaxTMI Login
🎉 Festive Offer: Flat 15% off on all plans! →⚡ Don’t Miss Out: Limited-Time Offer →
TaxTMI 
Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>GST: Warehouses and cold storage count as place of business; separate state registration, tax invoices and e-way bills required</h1> A government GST circular clarifies that businesses must obtain separate GST registration in any State where goods are stored and supplied from, even if storage is by a third party, because a warehouse/cold storage constitutes a 'place of business' and supplies originating there attract State registration and applicable CGST/SGST. Movements require tax invoices, e-way bills and tax discharge; place of supply for goods in transit is where movement terminates. Establishments in different States are distinct persons under GST, inter-establishment transfers are taxable, cold storage services are taxed where the property is located, and prescribed records must be maintained.
TaxTMI 
