Registeration Procedures

[VIGNESH]

Sir one of my client is participating in exhibition and putting stalls ,which is in the same state of his registered place of business. What registration formalities should he do to participate in exhibition. Kindly guide sir

[Rajagopalan Ranganathan]

Sir,

Since you are participating in exhibition and putting stalls in the same state where you are registered, then you need not take any fresh registration. You can remove goods to exhibition on payment of CGST and SGST.

[ABHISHEK TRIPATHI]

Dear Sir,

Goods are only for display (No sale)

Move the goods to the exhibition place under delivery challan.

Goods are for display and sale

You may add that exhibition place as an additional place of business then move the goods there without paying CGST+SGST.

[Ganeshan Kalyani]

I agree with the views of Sri Abhishek Sir. Further, in my view inclusion of the exhibition place as an additional place of business is not required.

[Anand Singh]

You can participate on the basis of your existing GST registration but,

As per section 25 of CGST Act, a person shall be allowed a single GST registration in a state. However, separate GST registration may be granted to the registered taxpayer for different place of business in the same state subject to the following conditions-

• He must have more than one place of business
• He shall submit a separate registration application in respect of such place of business.
• He will not be eligible to pay GST under the composition scheme
• Every registered unit will be treated as a separate place of business and taxpayer shall pay taxes on supplies made from one unit to another unit.

[Anand Singh]

You can participate on the basis of your existing GST registration but,

As per section 25 of CGST Act, a person shall be allowed a single GST registration in a state. However, separate GST registration may be granted to the registered taxpayer for different place of business in the same state subject to the following conditions-

• He must have more than one place of business
• He shall submit a separate registration application in respect of such place of business.
• He will not be eligible to pay GST under the composition scheme
• Every registered unit will be treated as a separate place of business and taxpayer shall pay taxes on supplies made from one unit to another unit.

AI Summary

GST registration for exhibition participation: use existing registration; use delivery challan or pay intrastate GST unless venue added as additional place.
A taxpayer may use the existing GST registration to participate in an exhibition in the same state. For goods moved only for display, use a delivery challan; for goods intended for sale, intrastate tax (central and state GST) is payable unless the exhibition venue is notified as an additional place of business with a separate registration. Separate registration for a different place of business in the same state requires multiple places of business, a separate application, and results in ineligibility for the composition scheme and distinct tax treatment for inter unit supplies.