https://www.taxtmi.com/forum/issue?id=120699 Samples sent interstate on a delivery challan may be moved without destination-State GST registration, but an E-way bill must be generated; where no recipient GSTIN exists, record the recipient as an Unregistered Person and specify the destination State. If goods are received and stored in another State for subsequent sale, GST registration is required where a fixed establishment-a sufficiently permanent, structured place with human and technical resources-exists. en-us Wed, 07 Jan 2026 18:14:25 +0530 Sun, 11 Jan 2026 07:42:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120699 Samples sent interstate on a delivery challan may be moved without destination-State GST registration, but an E-way bill must be generated; where no recipient GSTIN exists, record the recipient as an Unregistered Person and specify the destination State. If goods are received and stored in another State for subsequent sale, GST registration is required where a fixed establishment-a sufficiently permanent, structured place with human and technical resources-exists. Discussion-Forum GST Wed, 07 Jan 2026 18:14:25 +0530 https://www.taxtmi.com/forum/issue?id=120699