QUESTION

When the company obtain the GSTIN from the Gujarat state and sale and store the goods out of Gujarat state like Bangalore, Maharastra. So our query is that, we opt the new registration in each state separately or add the godown address in Gujarat state GSTIN under additional place of business head?`

ANSWER

Facts of the Case: Storage and sale of goods from godown in state other than Gujarat is required to be registered separately or can be added as additional place of business in Gujarat GSTIN.

Law applicable: SECTION 22 OF CGST ACT
(1) Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh rupees.

Interpretation: If the Additional place from where business is conducted is within the same state then it can be added in the registration already having as additional place of business. But if the additional place is located in another state then separate registration is required as per section 22 of CGST Act.

Conclusion: In your case you are registered in Gujarat and godown is located in Bangalore/Maharashtra, therefore you need to take separate registration to supply from godown located in Bangalore/Maharashtra.