https://www.taxtmi.com/forum/issue?id=118578 Temporary rental of cold storage for a short, non-ordinary period need not be added to GST registration because it does not qualify as a place of business when goods are not stored there ordinarily; however, extended or repeated use will require amendment to declare an additional place of business. Regardless, statutory movement and storage formalities (delivery challans, e-way bills) must be complied with, and Rule 56(5)-(6) require keeping particulars of storage premises and expose risks if goods are found stored at undeclared places without valid documents. en-us Fri, 09 Jun 2023 18:14:08 +0530 Thu, 23 Jan 2025 15:54:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118578 Temporary rental of cold storage for a short, non-ordinary period need not be added to GST registration because it does not qualify as a place of business when goods are not stored there ordinarily; however, extended or repeated use will require amendment to declare an additional place of business. Regardless, statutory movement and storage formalities (delivery challans, e-way bills) must be complied with, and Rule 56(5)-(6) require keeping particulars of storage premises and expose risks if goods are found stored at undeclared places without valid documents. Discussion-Forum GST Fri, 09 Jun 2023 18:14:08 +0530 https://www.taxtmi.com/forum/issue?id=118578