Guidance on GST Compliance and Document Requirements for Trade Show Participation

[Ramanathan Seshan]

Dear Experts,

My company is planning to participate in a Trade Show at an event in X City, State of Maharashtra, on May 15th and 16th, 2025, and we need to transfer some finished goods and assets from my head office in Y City, State of Tamil Nadu, to the event. I do not have any retail outlets in X City, but I have a retail outlet only in Z City of Maharashtra.

Requesting you to provide guidance on the following:

1. GST Compliance:

   • What are the necessary GST procedures for transferring goods across state borders for a Trade Show?

   • Do I need to take CTP Registration or any other specific tax documentation since I do not have a retail outlet in X City?

   • Are there any exemptions or special rules for participating in trade shows that I should be aware of?

2. Documents for Transport:

   • What documents should accompany the goods during transit?

   • Do I need an E-way Bill for inter-state movement, or is there a specific delivery challan or other documents required for transporting goods for a Trade Show?

   • Are there any other documentation requirements that would be specific to the event or the transport of goods to a location where I don’t have an established presence?

3. Additional Procedures:

   • Are there any other regulatory procedures I should be aware of when moving goods for an event in a state where I don’t have a permanent retail presence?

4. Sales at the Trade Show:

   • In case there is a sale initiated at the fair or after the fair, should there be a separate GST return filed for this, or is it sufficient to disclose it in the GSTR-1?

Regards,

S Ram

AI Summary

Inter-state supply compliance: invoice or delivery challan, E-way Bill where required, and report trade show sales in regular returns.
Inter-state movement of goods for a trade show constitutes an inter-state supply requiring IGST where taxable; issue a tax invoice for supplies or a delivery challan for temporary exhibits, obtain an E-way Bill when the consignment value exceeds the threshold, retain event participation records to evidence temporary presence, and report any sales from the event in the regular outward supplies return. Registration in the destination state is only required if event sales trigger the local registration threshold or if the exhibitor adds the venue as an additional place of business.