Dear Expert
One of My client is registered under Maharashtra, He has to import the Goods At Mundra Port in the state of Gujarat with Maharashtra GST No in Bill of entry and have to storage in warehouse within Port area after Payment of IGST & Custom Duty, after that He has to sale Locally in Gujarat and other state With IGST.
Question:
Is Registration Required in the Gujarat State ?
Can he raised Invoices from Maharashtra ?
Can Gujarat GST Department forced him to take GST No in the Gujarat?
Importing Goods: No Need for Gujarat GST Registration Without Fixed Establishment; Maharashtra Invoices Valid A client registered under Maharashtra GST plans to import goods at Mundra Port in Gujarat, store them in a warehouse within the port area, and sell them locally and in other states. The client inquires if Gujarat GST registration is necessary and if invoices can be issued from Maharashtra. Experts advise that without a fixed establishment in Gujarat, registration there is not required. Invoices can be issued from Maharashtra. It is noted that a warehouse is considered a place of business under the CGST Act, but if the warehouse is within the customs port area, Gujarat registration is unnecessary. (AI Summary)
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