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Godowns in different states

03 July 2022

A registered person (whole sale business) of one state having godowns in different states, is it necessary to take GSTIN for those godowns in that state?

What are the other ways for him to supply goods directly from manufacturer to retailers of different states but invoice is from registered place.

Here wholesaler is from Karnataka, Manufacturer is in Delhi and the retailers are in north part of India.

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9 Replies

CA Rashmi Gandhi (Chartered Accountant) (86285 Points)
Replied 03 July 2022

No need to take registration in different state, only add godown as additional place.

2 Like

Sunilkumar Gondkar (145 Points)
Replied 03 July 2022

@ Rashmi Gandhi, is it possible in the case of interstate, please clarify

2 Like

CA Rashmi Gandhi (Chartered Accountant) (86285 Points)
Replied 04 July 2022

Yes, same is possible.

1 Like

Sunilkumar Gondkar (145 Points)
Replied 04 July 2022

Thanks madame

2 Like

CA Rashmi Gandhi (Chartered Accountant) (86285 Points)
Replied 04 July 2022

Welcome Dear..........

1 Like

Imthias ahamed Kormath (910 Points)
Replied 04 July 2022

The goods moved from one state to another state.
GST wholly transfer from one to another state.
So,tax invoice is mandatory for that movement of goods.
Godown in another State issue another tax invoice in the name of registered office for further supply of same goods .

3 Like

CS Advocate Abhishek Goyal (M Com FCS LLB M-AIMA ) (13542 Points)
Replied 05 July 2022

godown or warehouse is one of the place of business as provided under section 2(85) of CGST Act. Section 22(1) required GST registration in every such state or union territory from where a person makes taxable supply of goods or services. Since godown is included in the definition of place of business, if in your case goods are supplied through godown located in another state you may need to take registration in that state separately in accordance with section 22(1). on the other hand if goods are supplied only from origin state that is order is received, bill is raised and only the delivery is made from a godown located in another state, then according to me it is not liable for separate registration.

2 Like