if Mr X imported m/c at state A and Mr X has GST Registration No. of State B than whether it is mandatory to have GST No. in State A for purpose of Import of M/c.
If Yes please provide specific provision (if applicable).
Menu
Gst registration
Replies (2)
No, not required
No Mr X do not required to take Registration in state A unless the Imported goods are have to stored in warehouse in state "B" after clearance from Custom.
Hence as per Goods cleared from Custom & directly send to customer or bringing back goods to Business Place , No Registration required
The view of not taking Registration when goods are imported & dispatch is also held by AAR Maharashtra in case application file by M/s Somkamal Enterprise p Ltd. vide advance ruling No. GST/ARA-48-2018-19
Hence as per Goods cleared from Custom & directly send to customer or bringing back goods to Business Place , No Registration required
The view of not taking Registration when goods are imported & dispatch is also held by AAR Maharashtra in case application file by M/s Somkamal Enterprise p Ltd. vide advance ruling No. GST/ARA-48-2018-19
Recent Topic
- Clarification Needed: Reporting Accrued vs Paid FD
- TDS on prize given to participants in Livestock sh
- TDS related matter - 194 IA
- Research: How do CA firms handle GSTR-2B reconcili
- CA FINAL FR IndAS 33 Illustrtion 14
- Taxation on Sale of old Jewellery Received at Marr
- ITR-3 Filling issues
- PF withdrawal and tax liability
- Sale of Goods or Services?
- ITR form query
Related Topics
CAclubindia
