https://www.taxtmi.com/forum/issue?id=117498 Experts agreed that a registrant may declare a third party cold storage as an additional place of business; once declared, the registrant may claim input tax credit on invoices for goods stored there without waiting for complete physical receipt of the entire consignment, subject to compliance with the statutory conditions for input tax credit. en-us Mon, 20 Sep 2021 12:39:27 +0530 Thu, 23 Jan 2025 15:54:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117498 Experts agreed that a registrant may declare a third party cold storage as an additional place of business; once declared, the registrant may claim input tax credit on invoices for goods stored there without waiting for complete physical receipt of the entire consignment, subject to compliance with the statutory conditions for input tax credit. Discussion-Forum GST Mon, 20 Sep 2021 12:39:27 +0530 https://www.taxtmi.com/forum/issue?id=117498