https://www.taxtmi.com/forum/issue?id=117772 Storing taxable goods at a premises other than the registered address renders that location a place of business and should be declared as an additional place of business; declaring it supports entitlement to input tax credit for goods received there. The registered person bears the burden of proving genuineness and physical receipt; absence of proof can lead to denial of ITC, recovery of interest, and penalties. Whether goods are treated as clandestine removals depends on investigation and proof of tax payment and invoice authenticity. en-us Sun, 23 Jan 2022 12:56:05 +0530 Thu, 23 Jan 2025 15:54:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117772 Storing taxable goods at a premises other than the registered address renders that location a place of business and should be declared as an additional place of business; declaring it supports entitlement to input tax credit for goods received there. The registered person bears the burden of proving genuineness and physical receipt; absence of proof can lead to denial of ITC, recovery of interest, and penalties. Whether goods are treated as clandestine removals depends on investigation and proof of tax payment and invoice authenticity. Discussion-Forum GST Sun, 23 Jan 2022 12:56:05 +0530 https://www.taxtmi.com/forum/issue?id=117772