GST Registration query urgent

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This query is : Resolved

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This discussion addresses an urgent query regarding GST registration for goods imported into Gujarat. The user has a GST number for Delhi but not Gujarat. They plan to transfer the imported goods to their Delhi warehouse, with no trading occurring in Gujarat. The consensus is that GST registration in Gujarat is not mandatory in this specific scenario, as the place of supply for an importer is where the taxable supply is made, not necessarily the port of entry.

CA Parul Saxena

CA Parul Saxena (Querist)
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18 March 2020 Goods are to be imported in gujrat. But gst no of gujrat is not there. Whether it is mandatory to have registration? Actually from gujrat we will transfer material to our Delhi warehouse and we have GST registration in Delhi.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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18 March 2020 Not required as no trading happen in Gujarat.

CA Anita Bhadra

CA Anita Bhadra (Expert)
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18 March 2020 It is not mandatory to have registration in Gujrat.
In the case of importer, the place of supply shall be the place where the applicant makes a taxable supply of goods.
For more clarity , refer :-

https://taxguru.in/goods-and-service-tax/gst-invoice-raised-registered-state-imports-received-port-other-state.html

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