Finance Compliance Consultant
716 Points
Posted on 22 April 2026
Your view is partly correct only for movement of goods, not for sale. Goods may be sent from Delhi to Gujarat exhibition on delivery challan with e-way bill, since exhibition movement is treated as movement for reasons other than supply. However, if taxable sales are to be made from Gujarat exhibition, then Gujarat casual taxable person registration is normally required. If casual GST registration is not yet granted, taxable supplies should not be made, because a casual taxable person can make taxable supplies only after issue of registration certificate. Therefore, Delhi GST invoice should not be used as a substitute for Gujarat CTP registration for exhibition sales. Unsold goods may be returned on delivery challan with e-way bill.”
One caution: if the case has some very specific facts such as approved warehouse structure, distinct branch registration, or a purely pre-booked supply model with different documentation flow, the analysis can change. But on the facts shown in the post, sale without Gujarat CTP registration is risky and not advisable.