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GST Registration

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29 November 2019 XYZ (Manufacturer) is registered with GST at Daman (Union Territory). The manufactured goods they want to temporarily store at Vapi (Gujarat State) because of the space constraint at Daman. Subsequently, these goods will be again received back from Vapi to Daman. 1) Is XYZ required to obtain separate GST Registration at Vapi for such temporary storage being in the different state and pay GST while transferring goods from Daman to Vapi or 2) XYZ need not register at Vapi and can simply store the goods at Vapi by sending under a delivery challan without payment of GST? Experts views please.

29 November 2019 By going on safe side, opt for scenario 1.



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