https://www.taxtmi.com/article/detailed?id=15546 When imported goods are stored and dispatched from a warehouse in a State different from the importer's principal place of business, that warehouse is a place of business and supplies originating there require GST registration in that State; movements between locations need tax invoices and e-way bills, intra State supplies attract CGST and SGST, inter State supplies attract IGST, and each warehouse location under the same PAN is treated as a distinct person with separate compliance obligations. en-us Thu, 04 Dec 2025 09:22:17 +0530 Thu, 04 Dec 2025 09:22:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15546 When imported goods are stored and dispatched from a warehouse in a State different from the importer's principal place of business, that warehouse is a place of business and supplies originating there require GST registration in that State; movements between locations need tax invoices and e-way bills, intra State supplies attract CGST and SGST, inter State supplies attract IGST, and each warehouse location under the same PAN is treated as a distinct person with separate compliance obligations. Articles Goods and Services Tax - GST Thu, 04 Dec 2025 09:22:17 +0530 https://www.taxtmi.com/article/detailed?id=15546