Whether supplier requires registration in state where goods stored for short period

[Alok Bishnoi]

Whether supplier requires registration in State where goods stored on temporary basis at supplier's place and supply from there after some time?

AI Summary

Suppliers storing goods temporarily must register as 'Casual Taxable Persons' under Section-24 if supplying from that state. A supplier inquired whether registration is required in a state where goods are temporarily stored before supply. The response clarified that if goods are stored in a godown in that state and supplied from there, the supplier is considered a 'Casual Taxable Person.' This classification applies to individuals who occasionally conduct business transactions in a state where they have no fixed place of business. Under Section-24, such persons must obtain registration. The discussion invites additional viewpoints on the matter.