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

Place of business: declare additional storage locations to secure input tax credit and reduce risk of denial or penalties.
Storing taxable goods at a premises other than the registered address renders that location a place of business and should be declared as an additional place of business; declaring it supports entitlement to input tax credit for goods received there. The registered person bears the burden of proving genuineness and physical receipt; absence of proof can lead to denial of ITC, recovery of interest, and penalties. Whether goods are treated as clandestine removals depends on investigation and proof of tax payment and invoice authenticity.