This discussion clarifies GST requirements for temporary warehousing of imported goods arriving at Bombay port. Goods are notionally moved to Maharashtra books and then dispatched directly to branches in other states. The consensus is that if these temporary warehouses are regularly used, even for short periods, their addresses should be declared as 'additional places of business' in your GST registration. While frequent changes might negate the need for immediate intimation each time, maintaining thorough documentation is crucial. The safest approach is to add all temporary warehouse locations as additional places of business to your GST registration.
29 November 2025
Our import goods ship landing at Bombay sea port. Then after warehousing this goods 1 to 2 days.
Further this goods despatch to Gujrat, Rajasthan, Haryana, Maharashtra,Utterpradesh to our distinct branches. But we inward all this goods notionally in the books of Maharashtra, & other than Maharashtra we show notionally outward this goods in the books of accounts.
But actually we directly despatch this goods from Bombay sea port to above state other than Maharashtra. In this situation can Gst registration required for temporary warehouse. Warehouse is change in each time. In Maharashtra, & other all state we have taken gst registration. Question - is warehouse registration or intimation required to give Department.
30 November 2025
You must declare such warehouse addresses as “additional place of business” in your GST registration if they are regularly used, even temporarily. If the warehouse changes frequently, intimation may not be required each time, but you should maintain proper documentation to show that the goods are directly dispatched to your registered branches in other states.
The safest and most compliant route is to ensure all temporary warehouse locations are added as Additional Places of Business in your GST registration in Maharashtra.