For Exhibition - Registration required or not and the documents for return

[Ramaswamy S]

A client of mine who is registered assessee in Bangalore would like to participate in an exhibition in Hyderabad. Neither he has a place of business nor principal place of business in that state.

The goods shall be sent from Bangalore to Hyderabad and return to Bangalore after the exhibition. The movement of goods for the exhibition is not a supply and hence can be sent under the cover of a Delivery Challan and e-way bill from Bangalore to Hyderabad.

Does he require to get himself registered in Telangana for the purpose of Exhibition.

If not registered how the goods shall be returned from the place of exhibition (Hyderabad to Bangalore).

Please seek the expert views and suggestion.

Regards and Thanks

S.Ramaswamy

AI Summary

Client Must Register as Casual Taxable Person for Goods Return Post-Exhibition in Hyderabad; Use Delivery Challan & E-Way Bill A client registered in Bangalore plans to participate in an exhibition in Hyderabad but lacks a business presence there. The client intends to transport goods from Bangalore to Hyderabad and back, questioning whether registration in Telangana is necessary for this purpose. The goods' movement is not considered a supply, allowing use of a Delivery Challan and e-way bill. An expert suggests that the client must register as a casual taxable person in Hyderabad to facilitate the return of goods post-exhibition.