GST PAID IN DELHI

Goods sent from Delhi to Gujarat for exhibition can move on delivery challan with e-way bill, since this is movement otherwise than by way of supply. However, if actual sales are made in Gujarat exhibition by a person having no fixed place of business there, casual taxable person provisions generally apply and Gujarat registration should be obtained before making taxable supplies. Unsold goods can be returned to Delhi again on delivery challan with e-way bill.

For exhibition goods and sales across states, two separate things need to be handled correctly.

Moving goods from Delhi to Gujarat for exhibition: This is NOT a supply. No GST invoice needed. Move goods on a Delivery Challan with an e-way bill (mandatory if value exceeds Rs 50,000). Document as stock transfer for exhibition purposes.

Sales made at the Gujarat exhibition: You are making taxable supplies in Gujarat without a permanent place of business there. You are a Casual Taxable Person (CTP) under Section 27 of the CGST Act.

CTP rules:
- Register in Gujarat as CTP BEFORE making any taxable supply there.
- Registration is temporary, valid for the exhibition period (maximum 90 days, extendable once).
- Deposit advance equal to estimated GST liability for the registration period.
- You CANNOT pay Gujarat GST from your Delhi registration.

If sales have already happened without Gujarat CTP registration, register immediately to limit exposure. Unregistered supplies in Gujarat create a GST demand with interest and the buyer cannot claim ITC.

This [GST ITC and compliance guide](https://taxgarden.in/blog/gst-2-itc-reconciliation-sme-pain-points-2026) covers the documentation requirements for inter-state stock movements and ITC implications for buyers.