TaxTMI 
TaxTMI 
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
Registeration Procedures
17 Apr 2021 
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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. (AI Summary)
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. (AI Summary)