Eway bill for interstate movement

[Govind Arondekar]

Sir, if i register under GST in the state of maharashtra only, then

Can I send goods to other states through our sales persons for showing various customer in other state (not for sales only for sample purpose)?

also is there any requirement of eway bill for goods above Rs.50000/-?

if yes, we have not registered in other state then what to be fill in receiptant GSTIN because if not enter GSTIN State cant be shown.

[Sadanand Bulbule]

Yes. You may send goods from Maharashtra to other States as samples on delivery challan [ not for sale] even without registration in the destination State.

E-way bill is mandatory. In recipient GSTIN, select "Unregistered Person" [URP] and mention the destination State.

[Shilpi Jain]

If you have a fixed establishment in another State from where you make sale of goods after receiving and storing, then you would be required to take GST registration in other States as well.

Fixed establishment = structure and person

 

 

[Shilpi Jain]

“Fixed establishment” means a place (other than the registered place of business) which is characterised by a sufficient degree of permanence and suitable structure in terms of human and technical resources to supply services or to receive and use services for its own needs.

AI Summary

Interstate movement of samples requires an e-way bill; list recipient as Unregistered Person if no GSTIN. Samples sent interstate on a delivery challan may be moved without destination-State GST registration, but an E-way bill must be generated; where no recipient GSTIN exists, record the recipient as an Unregistered Person and specify the destination State. If goods are received and stored in another State for subsequent sale, GST registration is required where a fixed establishment-a sufficiently permanent, structured place with human and technical resources-exists.