Businesses must obtain separate GST registration where third-party warehouses/cold storage constitute a “place of business” (Section 22)
Circulars
GST
A tax authority clarifies that businesses whose principal place is in one State must obtain separate GST registration in another State where goods are stored and supplied from a warehouse or cold storage, even if operated by a third party, because such storage constitutes a “place of business.” Movements require valid tax invoices and e-w
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