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 ?

[Himansu Sekhar]

He can directly bill from mp, as he is a regd. Supplier albeit, casual taxable person.

[KASTURI SETHI]

I am also of the same view as opined by Sh.Himansu Sekhar Ji.

[Rajagopalan Ranganathan]

Sir,

According to Su-section (2) of Section 27 of CGST Act, 2017 "acasual taxable person or a non-resident taxable person shall, at the time of submission of application for registration under sub-section (1) of section 25, make an advance deposit of tax in an amount equivalent to the estimated tax liability of such person for the period for which the registration is sought.

Since you are depositing the tax in advance you can issue the invoice from the exhibition stall itself If the supply is within the state of M.P you have to pay CGST and SGST. If the supply is made outside the state then you have to pay IGST.

[subramanian vijayakumar]

Hello experts

Good evening

Mr renganathan view and all other expert views are correct

AI Summary

Casual taxable person may invoice buyers directly at exhibition if advance deposit made; intra state attracts CGST and SGST. A casual taxable person registered for an exhibition may issue invoices directly from the exhibition stall if the advance deposit of estimated tax liability required for casual registration is made; supplies within the State attract CGST and SGST, while supplies treated as inter state attract IGST. The discussion observed movement to the exhibition on an e way bill and delivery challan but did not conclusively address the need for a new e way bill upon sale.