Regarding goods keeping in other state cold storage

Hi Ashish,

Good question! Here’s the GST perspective on your situation:

Under GST law, if you are storing goods in a place other than your registered principal place of business (like cold storage in Mumbai, Maharashtra), you are required to take a separate GST registration in that state.
This is because having goods in a different state is treated as having a "place of business" in that state under GST rules.
So, you cannot legally keep goods in Maharashtra cold storage without obtaining Maharashtra GST registration.

Section 22(1) of CGST Act, 2017 states that a person making taxable supplies and having business locations in multiple states shall obtain separate registration for each state.
Place of Business as per Section 2(85) of CGST Act includes "any place where a taxable person carries out business activities." This includes warehouses or cold storages where goods are stored.
Rule 9(1) of CGST Rules, 2017 mandates registration in each state where a person has a place of business.

Situation	Action Required
Goods stored in another state	Obtain GST registration in that state
Without registration in that state	Not allowed under GST law

If you keep goods in Maharashtra cold storage without registration there, you may face penalties and difficulties in claiming ITC or complying with GST law.

Recommendation:
Apply for GST registration in Maharashtra before keeping your goods in cold storage there.