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Normal Register in GST in delhi in gujarat no received casual gst

ITC / Input 217 views 1 replies

Respected Sir

Please confirm my thinking is correct

If ram registered in delhi

If exhibition in Gujarat and apply for casual gst but gst number not received from gst department any reason.

Ram send goods of 44 pcs from delhi to Gujarat through delivery challan with in delivery challan no gst charged with e way bill

When sold 20 pcs in exhibition then ram issue tax invoices due to registered in Delhi b2c igst charges (delhi to Gujarat)

Unsold goods of 24 pcs he can return through through delivery challan in delivery challan no gst charged with e way bill

Replies (1)

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.


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