GST Registration

[Kaustubh Karandikar]

XYZ (Manufacturer) is registered with GST at Daman (Union Territory). The manufactured goods they want to temporarily store at Vapi (Gujarat State) because of the space constraint at Daman. Subsequently, these goods will be again received back from Vapi to Daman.

1) Is XYZ required to obtain separate GST Registration at Vapi for such temporary storage being in the different state and pay GST while transferring goods from Daman to Vapi or

2) XYZ need not register at Vapi and can simply store the goods at Vapi by sending under a delivery challan without payment of GST? Experts views please.

[Ganeshan Kalyani]

Movement of goods from one state to another person should be treated as supply. Accordingly a tax invoice should be raised.

[KASTURI SETHI]

Above (1) is correct approach and (2) is not correct approach. Rightly advised by Sh.Ganeshan Kalyani Ji.

AI Summary

Interstate supply requires GST registration and a tax invoice for movement of goods to another state. Movement of goods from one state to another is treated as supply under GST and requires issuance of a tax invoice; consequently, appropriate GST registration applicable to the destination/state of storage is required rather than relying solely on a delivery challan to avoid registration or tax formalities.