Casual Taxable Person

This query is : Resolved

Himanshu Agarwal (Querist)
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17 August 2020 Mr X is is registered in UP and all his sales are through exhibition and other events organised at various places inside the UP as well as outside UP
Further the events are generally 1-3 days and it's not practical to add additional places everytime or take GST Registration as casual Taxable Person everytime.
What is the best solution

Lekhraj sood

Lekhraj sood (Expert)
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18 August 2020 What is the meaning of place of business?
Place of business has been defined under section 2(85) of the CGST Act to include the following-

(a) a place from where the business is ordinarily carried on, and includes a warehouse, a godown or any other place where a taxable person stores his goods, provides or receives goods and/or services
(b) a place where a taxable person maintains his books of account or
(c) a place where a taxable person is engaged in business through an agent.

As per section 22, Every supplier shall be liable to be registered in the State or Union Territory (other than special category states) from where he makes the supply of goods or services or both if his aggregate turnover in a financial year exceeds Rs. 20 lakhs.

So you are ordinarily carrying on business in UP and you are registered there.If you take the goods to other place/states and sell from there in the exhibition of 2/3 days duration then I would advise that you can take the purchase from customer in the name of UP place of business and raise the invoice from there.I do not see much issue in that.