Quick Summary
The Central Board of Indirect Taxes and Customs (CBIC) has issued a crucial clarification regarding the requirement of separate GST registration for importers and traders who store goods in warehouses or cold storage facilities located in states other than their principal place of business. The clarification, released through File No. CBIC-20016/75/2025-GST/1025, comes in response to representations from trade associations, including the Kirana Committee, Delhi, seeking clarity on whether busin
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FAQ :
Yes, if you store and supply goods from a warehouse in a state other than your principal place of business, you must obtain GST registration in that state, provided your turnover exceeds the threshold.
Yes, the CBIC has clarified that even third-party warehouses and cold storage facilities qualify as a 'place of business' under the CGST Act.
When goods are transferred from your home state to a warehouse in another state, you must accompany the movement with a tax invoice and an e-way bill, and discharge GST accordingly.
Supplies made from such warehouses to customers within that state are treated as intra-State supplies, attracting CGST and SGST of that specific state.
Yes, establishments in different states under the same PAN are treated as distinct persons for GST purposes, meaning movement of goods between them is a taxable supply.
Businesses using multi-state warehousing models must ensure separate GST registration in each state where goods are stored and supplied, maintain proper documentation for stock transfers, and comply with return filing and record-keeping rules to avoid penalties.
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