Resale of Imported goods and commodities

[Nitin Ambhaikar]

1. Importer is Registered in Chhattisgarh

2. Goods are imported at Vizag Port, Andhra Pradesh

3. Trader is in Mumbai, Maharashtra who is Buying goods from Importer who has registration in Chhattisgarh

4. Importer is selling goods from Vizag port with invoice raised at Chhattisgarh charging IGST in the invoice

5. Trader is further selling goods to Buyer in Karnataka with invoice raised at Mumbai, Maharashtra with charging IGST on the amount at which goods are sold and paying differential IGST amount.

6. Importer, Trader and Buyers have successfully filed GST returns and paid their own share of GST.

Our Query is as below:

a. Do importer selling goods from the Port needs GST registration in State of the Port where goods are imported?

b. If yes, how many such registrations will he has to take and why? He will have to maintain so many GST & Bank accounts and also File so many GST returns?

c. Can GST Registered party invoice goods from the state other than its GST Registration State?

d. Do Trader has to get registration in the State of Port where goods are imported? Do trader has to get registration where he intends to sell the goods?

e. If Trader is selling goods bought from Importer, is it necessary for him to bring the goods to the state from where Trader is registered and generating invoice.

f. If multiple registrations for importers and Traders are required then how does GST helps us do business anywhere in India with one tax one registration basis.

g. How e-way bill is allowed to be generated for Trader in Maharashtra to sell and transport goods from Andhra Pradesh to Karnataka. It should not allow if Andhra GST Registration is necessary for the trader or importer?

h. Why GST is charged on TCS which is part of Income Tax? How can Tax on Tax is charged?

[YAGAY andSUN]

In our view the answer is no as there is no such requirement to get registration at port specific State.

AI Summary

GST registration requirement: port-specific registration not required for importers selling from port-no separate state registrations mandated. The document queries whether importers or traders must obtain GST registration in the State where a port of import is located when the importer is registered elsewhere and invoices charging IGST are issued from the importer's registration State. The reply states that there is no requirement for port specific GST registration for the importer, directly negating the need for separate registrations solely because goods were imported through a particular State's port.