Whether supplier requires registration in state where goods stored for short period, Goods and Services Tax - GST

[Alok Bishnoi]

Whether supplier requires registration in State where goods stored on temporary basis at supplier's place and supply from there after some time?

Posts / Replies

[KUNAL DESAI]

Assuming you have godown in that state and movement of goods from that godown, it will be considered as "Casual Taxable Person".

“casual taxable person” means a person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business, whether as principal, agent or in any other capacity, in a State or a Union territory where he has no fixed place of business

And Casual Taxable Person is covered under sr. no. ii of Section-24 and hence, it is required to obtain the registration.

Others view are also appreciated.