CBIC mandates separate GST registration for importers storing goods in other states

An importer with its head office in one state but a warehouse in another state will have to take GST registration there too, the Central Board of Indirect Taxes and Customs (CBIC) has said. The term ‘place of business’, as defined under Section 2(85), includes any location from where business is ordinarily carried out, including warehouses and storage facilities, CBIC said in a recent communication while responding to a representation by the Kirana Committee of Delhi. 

The primary concern pertains to whether a business entity whose principal place of business is in Delhi is required to obtain GST registration in Haryana, where goods are stored in cold storage facilities operated by third parties, from which the goods are supplied to recipients. CBIC reiterated that under Section 22 of the CGST Act, 2017, every person making taxable supplies from a state is liable to be registered in that state, as per a report.

Please visit our youtube channel https://www.youtube.com/@ikargos2719 for fortnightly logistics news analysis and more!