Exhibitions and Clearance Sales

A cloth store functioning in Tamilnadu has obtained GST registration for a fixed place of business. It conducts Exhibitions and mass clearance sales every fortnight at different places in Tamil Nadu. What is the procedure.. with respect to registration..
Replies (3)
If You made any sale proceeds then Yes register the said places.

If no more sale proceeds then no need to register.
good advise
As per Section 23 of CGST Act :Have to registered yourself by taking registeration as Casual Taxable Person for the place where You conducts such exhibition

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