Goods movement from tn to kolkata purpose jewellery fair

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Hari (Querist)
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11 December 2014 Hallo Sirs,

We have a Jewellery fair in Kolkata,

we have to move goods from tamilnadu to Kolkata, for sample display and sales

Kindly anybody suggest what is the procedures for movement of goods.

for your kind information we have a branch also in Kolkata, if we make stock transfer what is the effect in TN VAT and Kolkata VAT

Thanks & Regards,
Wish You a wounderful day

Balaharinath J

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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11 December 2014 http://taxguru.in/goods-and-service-tax/f-forms-under-cst-act-1956.html

refer this

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Hari

Hari (Querist)
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11 December 2014 Dear Sir,

Thanks for Suggestion, the main purpose of Movement is participate in Jewellery fair,

Previously we participate in Kerala fair and the consultant says that have to take temp. registration in kerala act.

My another query is

1.whether we take any temporary registration is required as per westbengal Act.

2. if Necessary what is the procedures to apply in online

Thanks & Regards
Balahairnath J

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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26 July 2024 When moving goods from Tamil Nadu to Kolkata for participation in a jewelry fair, there are several key procedures and tax considerations to follow. Here’s a comprehensive guide to help you navigate the process:

### **1. Movement of Goods for Participation in a Fair**

**a. Documentation Required**

1. **Delivery Challan**: For the movement of goods to a fair, issue a Delivery Challan. The Delivery Challan should include:
- Details of the sender (Tamil Nadu branch) and recipient (Kolkata branch or fair location).
- Description of the goods being transported.
- Purpose of transportation (i.e., participating in a jewelry fair).

2. **Invoice**: If you intend to sell the goods during the fair, prepare a proper invoice as per GST regulations.

3. **E-Way Bill**: An E-Way Bill is generally required for the movement of goods exceeding ₹50,000. Generate the E-Way Bill on the GST portal:
- **Part A**: Details of the goods, including the value, and the transporter’s details.
- **Part B**: Details of the vehicle transporting the goods.

**b. Stock Transfer**

- **Stock Transfer**: If the goods are being transferred to your branch in Kolkata for display purposes only, you should treat it as a stock transfer.

### **2. Tax Implications and Procedures**

**a. Tamil Nadu VAT and Kolkata VAT (GST)**

1. **Tamil Nadu VAT**: As the goods are being moved for the purpose of stock transfer, no VAT should be charged. Ensure that the stock transfer is properly documented in your books of accounts.

2. **Kolkata VAT (GST)**: Since GST has subsumed VAT, you need to ensure compliance with GST provisions:
- **Input Tax Credit**: You can claim ITC for any GST paid on purchases made in Tamil Nadu and moved to Kolkata.
- **IGST**: If you sell goods during the fair, you will need to charge IGST as the supply is considered inter-state.

**b. Temporary Registration**

1. **Temporary Registration Requirement**: Generally, for participating in a fair or exhibition, temporary registration is not required if you are just displaying and not making any sales. However, if you plan to make sales at the fair, you may need to obtain a temporary registration or comply with local regulations.

2. **West Bengal GST Registration**: If you need to obtain a temporary registration, you would apply through the GST portal. The procedure includes:
- **Application**: Apply for registration in West Bengal by filing Form GST REG-01 on the GST portal.
- **Documents**: Submit necessary documents, such as proof of business registration, PAN, and address proof.
- **Approval**: After submission, your application will be reviewed, and if approved, you will receive a GST registration number for West Bengal.

### **3. Procedures for Temporary Registration**

**a. Online Application**

1. **Visit the GST Portal**: Go to the [GST Portal](https://www.gst.gov.in/).

2. **Login**: Use your credentials to log in.

3. **Navigate to Registration**: Under the 'Services' tab, select 'Registration' and then 'New Registration.'

4. **Fill Form GST REG-01**: Complete the application form by providing details about your business and the purpose of temporary registration.

5. **Submit Documents**: Upload required documents as per the portal's instructions.

6. **Verification**: After submission, the authorities will verify the details, and you will receive your temporary registration number.

**b. Points to Remember**

- **Compliance**: Ensure compliance with local GST laws and regulations.
- **Record Keeping**: Maintain proper records of all transactions related to the fair.

### **Summary**

1. **Movement of Goods**: Use a Delivery Challan and E-Way Bill for transportation. Ensure proper documentation for stock transfer.
2. **Tax Implications**: No VAT for stock transfer in Tamil Nadu. For sales, IGST is applicable in Kolkata. Claim ITC as applicable.
3. **Temporary Registration**: Typically, not required for display but necessary for sales. Apply online through the GST portal if needed.

**References**:
- **GST Portal**: [GST Portal](https://www.gst.gov.in/)
- **E-Way Bill**: [E-Way Bill System](https://ewaybillgst.gov.in/)

For specific legal advice and the most current regulations, consult with a tax advisor or GST consultant.

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