Casual Taxable Person regd in MP for Exhibition and received goods from Rajasthan, now wanted to sale in MP

[RAVINDRA SANCHETI]

Hello

Mr XYZ is registered in Rajasthan and his principal place of business is also in Rajasthan. He has registered himself as Casual Taxable person category in Madhya Pradesh (MP) for Exhibition purpose for 7 Days. Mr XYZ has sent some machineries (5 Machines) for display in exhibition from Rajasthan to MP against E way bill on Delivery Challan for Exhibition. Now there are some machineries (3 Machines) booked for sales in exhibition to ABC company.

My Query is

- Whether XYZ Rajasthan can prepare the sale bill directly in the name of ABC Company ? (Preference)

- If not does XYZ (Rajasthan) needs to bill to XYZ (MP) and then XYZ (MP) further bill to ABC company ? (Second Priority)

- Do we require to generate any new E way bill ?

AI Summary

Business Can Issue Invoice from MP Registration for Machinery Sales; CGST & SGST Apply for Intra-State Sales A business registered in Rajasthan, operating as a Casual Taxable Person in Madhya Pradesh (MP) for an exhibition, seeks advice on billing for machinery sales to a company in MP. The query is whether the sale bill can be issued directly from Rajasthan to the buyer or if it must be routed through the MP registration. Responses suggest that the business can directly issue the invoice from MP, as it is registered there, and should pay CGST and SGST for intra-state sales. If the sale is inter-state, IGST applies. The consensus supports direct billing from MP.