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.

[Shilpi Jain]

Just for making the sale of imported goods directly from the port to a customer, would not require registration at the port as the supply can be made from West Bengal as well and need not be treated as a supply to be made from Vizag port. This has also been held in one of the rulings by the AAR. Hence no registration required at Vizag

AI Summary

Casual Registration not required where imported goods are sold from port; supply may be treated from principal business. Casual Registration at a port is not mandatory solely because imported goods are delivered there; the supplier may treat and register the supply from its principal place of business for GST purposes, allowing sales from the port without obtaining a distinct port-based GST registration.