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?

AI Summary

GST Registration Not Needed at Import Port; Impact on Inter-State Business Explained for Importers and Traders An individual raised a query regarding the Goods and Services Tax (GST) implications for importing and reselling goods across different Indian states. The importer, registered in Chhattisgarh, imports goods at Vizag Port, Andhra Pradesh, and sells them to a trader in Mumbai, Maharashtra. The trader then sells the goods to a buyer in Karnataka. The key questions include whether the importer and trader need GST registration in the states where the goods are imported or sold, and how GST registration affects business operations across states. A response clarified that there is no requirement for port-specific GST registration.