Casual Tax Registration-Principal Place of Business

[NEHA GARDI]

One of our clients ABC Co. registered in West Bengal has purchased goods Ex-Port delivery from Chattisgarh Party XYZ Co. whose goods are lying at Vizag airport and the company is registered at Vizag airport as they dispose goods directly from the Port. Now, as per the provisions 'Bill to Ship to'facilities are not available to importers as per Section 10(1)(b) of IGST Act. As our client ABC Co. are receiving delivery of goods at the port itself , they are willing to sell the same locally as well as to another state directly from the Port. In this case, for our client to sale goods directly from the port,they are required to take Casual Registration.

Following are the queries relating to above scenario -

1) What shall be the business address while filing for Casual Tax registration on GST Portal ?

2) Whether the address should be of Vizag port as goods are delivered there to our client and will be sold directly from there?

3) If Port address to be taken,then GST officials might not allow us registration from such address.

Kindly help in this regard as soon as possible.

AI Summary

ABC Co. can sell goods from Vizag port without registering there, as per AAR ruling; West Bengal registration suffices. A client, ABC Co., registered in West Bengal, purchased goods from XYZ Co. in Chattisgarh, with the goods located at Vizag airport. ABC Co. intends to sell these goods locally and to other states directly from the port. They inquired about the necessary business address for Casual Tax registration on the GST Portal, questioning whether the Vizag port address should be used. A reply clarified that registration at the port is unnecessary, as sales can be conducted from West Bengal, referencing a ruling by the AAR. Thus, no registration at Vizag is required.