Question38: Patri vala (person who sale products at open road in weekly market) is registered in Delhi. He also sale goods at Noida once in a week at open road in weekly market. Now is there any requirement to get registration for Noida since its a kind of fixed establishment. If yes, What should be the attachment for address proof' If no, whether he can raise Invoice from Delhi and charge IGST'

Answer First we would like to know how the Patri vala is registered in Delhi. If he is a regular vendor in Noida then the procedure of Casual Taxable person will not apply because the casual taxable person registration is limited for 90 days with extension of 90 days. So, if he wants to get registration in Noida he has to take some place as a fixed establishment. (Reply dt. 24/4/2018)