What is a taxpayer stores good other than registered place of business

[Rajesh Kumar]

Sir/ Madam,

If a registered person store his taxable goods other than his registered place of business then what coercive action department can take ?

What if taxpayer shows invoices of that goods wherein his GSTN is mentioned but place of supply is different?

Can department deny ITC availed on that invoices partains to that goods ?
Can department declare that goods as clandestine removal of goods ?

AI Summary

Discussion on GST Law: Importance of Declaring Additional Business Locations to Avoid ITC Denial and Penalties A forum discussion addresses the issue of storing taxable goods at a location other than a registered place of business under GST laws. Participants suggest that the additional location should be declared as an additional place of business in the registration certificate to avoid complications. They discuss potential consequences, such as denial of Input Tax Credit (ITC) and allegations of clandestine removal, emphasizing the importance of having tax invoices and proving genuine transactions. The consensus is that not registering the additional place is a procedural lapse, potentially resulting in penalties, but not necessarily severe legal action if taxes are paid.