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    <title>Guidance on GST Compliance and Document Requirements for Trade Show Participation</title>
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    <description>Inter-state movement of goods for a trade show constitutes an inter-state supply requiring IGST where taxable; issue a tax invoice for supplies or a delivery challan for temporary exhibits, obtain an E-way Bill when the consignment value exceeds the threshold, retain event participation records to evidence temporary presence, and report any sales from the event in the regular outward supplies return. Registration in the destination state is only required if event sales trigger the local registration threshold or if the exhibitor adds the venue as an additional place of business.</description>
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      <law>GST</law>
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