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GST Registration in Exempted Goods Stock Transfer

Registration 442 views 1 replies

Dear Members,

I would like to ask a Company in Retail trade of Fully Exempted Goods having GST Registration in State of Delhi wants to Transfer Stock to its new Office at Karnataka (Unregistered in GST), later Point to Sale shall be Karnataka.

Can the Company Transfer Stock from one state (Registered) to another (Unregistered in GST) ?

Bill of Supply shall be issued for Exempted Goods from State of Karnataka in B2B & B2C vertical..

Reference here found in Section 23(1)(a) as under:

23. (1) The following persons shall not be liable to registration, namely:–– (a) any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax under this Act or under the Integrated Goods and Services Tax Act;

 

 

 

Replies (1)
Hey Ajeet, you have a interesting situation there. I think this can be a disputed matter as no where it is mentioned that a person exclusively engaged in exempt supplies has to take registration in all the states (from where he is making supply) if he has taken voluntary registration in one state. Yes, you can tranfer the goods under bill of supply and complying with requirements of e-way bill. However in this specific case there may be difference of opinions. For eg. If your delhi unit has taken voluntary registration then all the units in other states must also take registration under same PAN. Looking forward to knowing your views.


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