Registration Required or Not

[NILESH PITALE]

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?

[Shilpi Jain]

If he is not having any fixed establishment here, he need not register in Gujarat.

Invoice can be raised in MH registration itself.

[Shilpi Jain]

If GJ department requires registration, plea can be taken that it is revenue neutral as the PoS which determines which States get the tax, is not dependent on the place of registration.

[KASTURI SETHI]

 In this context, the following factors are undisputed :

(i) Regarding registration the place of supply is not determinant factor.

(ii) A warehouse is included in the definition and scope of 'Place of business' under Section 2 (85) of CGST Act.

(iii) Hence in this scenario, the warehouse is also place of business.

[KALLESHAMURTHY MURTHY K.N.]

Dear Sir,

You do not need to register in Gujarat if the warehouse belongs to the Customs port area where your goods are stored after being imported. The import documents warehouse documents and statutory documents (e-Way Bill) need to be carried while moving from the warehouse to delivery places. Invoices can be raised from Maharashtra as prescribed.

This is my personal view not in legal perspective.

AI Summary

Registration requirement: port-area warehouse without fixed establishment may not trigger local GST registration; invoices can be issued from existing registration. Whether registration is required in the state where imported goods are stored in a port-area warehouse depends on whether the warehouse constitutes a fixed establishment or place of business. If no fixed establishment exists, registration is generally not required and invoices can be issued from the taxpayer's existing registration; the place of supply governs tax allocation. Customs port-area warehouse circumstances and documentary evidence may support non-registration, though authorities may still seek registration and the taxpayer can assert revenue neutrality based on PoS.