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

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.