XYZ is registered with GST and buying raw material which is directly delivered to PQR (Cold Storage) for storing these goods. From PQR’s Cold Storage, the goods are transferred to XYZ’s premises in piecemeal as per the requirement. 1) Is XYZ required to declare PQR’s premises as ‘Additional Place of Business’ even when PQR is already separately registered under GST? If registered as additional place, can XYZ claim ITC of the entire amount at the beginning even if goods are received in piecemeal?
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