https://www.taxtmi.com/forum/issue?id=119426 Whether registration is required in the state where imported goods are stored in a port-area warehouse depends on whether the warehouse constitutes a fixed establishment or place of business. If no fixed establishment exists, registration is generally not required and invoices can be issued from the taxpayer's existing registration; the place of supply governs tax allocation. Customs port-area warehouse circumstances and documentary evidence may support non-registration, though authorities may still seek registration and the taxpayer can assert revenue neutrality based on PoS. en-us Tue, 26 Nov 2024 12:47:41 +0530 Fri, 24 Jan 2025 19:16:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119426 Whether registration is required in the state where imported goods are stored in a port-area warehouse depends on whether the warehouse constitutes a fixed establishment or place of business. If no fixed establishment exists, registration is generally not required and invoices can be issued from the taxpayer's existing registration; the place of supply governs tax allocation. Customs port-area warehouse circumstances and documentary evidence may support non-registration, though authorities may still seek registration and the taxpayer can assert revenue neutrality based on PoS. Discussion-Forum GST Tue, 26 Nov 2024 12:47:41 +0530 https://www.taxtmi.com/forum/issue?id=119426