{"id":74049,"date":"2025-10-14T13:23:47","date_gmt":"2025-10-14T07:53:47","guid":{"rendered":""},"modified":"2025-10-14T13:23:47","modified_gmt":"2025-10-14T07:53:47","slug":"businesses-must-obtain-separate-gst-registration-where-third-party-warehouses-cold-storage-constitute-a-place-of-business-section-22","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74049","title":{"rendered":"Businesses must obtain separate GST registration where third-party warehouses\/cold storage constitute a &#8220;place of business&#8221; (Section 22)"},"content":{"rendered":"<p>Businesses must obtain separate GST registration where third-party warehouses\/cold storage constitute a &#8220;place of business&#8221; (Section 22)<br \/>Circulars<br \/>GST<br \/>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 &#8220;place of business.&#8221; Movements require valid tax invoices and e-w<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=93333\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Businesses must obtain separate GST registration where third-party warehouses\/cold storage constitute a &#8220;place of business&#8221; (Section 22)CircularsGSTA tax authority clarifies that businesses whose principal place is in one State must obtain separate GST re<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74049","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74049","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74049"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74049\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74049"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74049"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74049"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}