TaxTMI 
TaxTMI 
Registration Required or Not
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....egistration Required or Not<br> Query (Issue) Started By: - NILESH PITALE Dated:- 26-11-2024 Last Reply Date:- 15-12-2024 Goods and Services Tax - GST<br>Got 4 Replies<br>GST<br>Dear Expert One of My client is registered under Maharashtra, He has to import the Goods At Mundra Port in the state of Gujarat with Maharashtra GST No in Bill of entry and have to storage in warehouse within Port area af....
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....ter Payment of IGST & Custom Duty, after that He has to sale Locally in Gujarat and other state With IGST. Question: Is Registration Required in the Gujarat State ? Can he raised Invoices from Maharashtra ? Can Gujarat GST Department forced him to take GST No in the Gujarat? Reply By Shilpi Jain: The Reply: If he is not having any fixed establishment here, he need not register in Gujarat. ....
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....Invoice can be raised in MH registration itself. Reply By Shilpi Jain: The Reply: If GJ department requires registration, plea can be taken that it is revenue neutral as the PoS which determines which States get the tax, is not dependent on the place of registration. Reply By KASTURI SETHI: The Reply: In this context, the following factors are undisputed : (i) Regarding registration the pla....
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....ce of supply is not determinant factor. (ii) A warehouse is included in the definition and scope of 'Place of business' under Section 2 (85) of CGST Act. (iii) Hence in this scenario, the warehouse is also place of business. Reply By KALLESHAMURTHY MURTHY: The Reply: Dear Sir, You do not need to register in Gujarat if the warehouse belongs to the Customs port area where your goods a....
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....re stored after being imported. The import documents warehouse documents and statutory documents (e-Way Bill) need to be carried while moving from the warehouse to delivery places. Invoices can be raised from Maharashtra as prescribed. This is my personal view not in legal perspective.<br> Discussion Forum - Knowledge Sharing ....