DEPOT/Warehouse -New Registration Under GST

This query is : Resolved

Gurvinder Singh (Querist)
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24 September 2019 We have rented out a Godown for storage of goods on a permanently basis at jamshedpur. Principal place of Business Ludhiana and the rented Godown, jamshedpur are in different state.

1. Whether we have to take new registration or there is any way out at present other than taking new registration.

2. If we take new registration what will be the type of registration warehouse/depot, office/sale office, whole sale business, retail business or any other.

3. Whether we can supply under current purchase order received from Jamshedpur to Ludhiana or we have to take new purchase order for godown at Jamshedpur.

4. What will be the sale price from Ludhiana to Jamshedpur. Whether we can clear the material at P.O. price received from our original buyer i.e. Jamshedpur or reduced price considering freight cost, rent and manpower etc. to be borne by us for supply from Ludhiana to our Jamshedpur Godown or we can apply 110 % of cost price to determine the stock transfer value

5. Whether do i need charge GST for above stock transfer?

6. Whether have I to raise 'TAX INVOICE' or 'DELIVERY CHALLAN'?

7. In E-way Bill, under sub-type do i need to select 'SUPPLY' or 'FOR OWN USE'?

8. Please Clarify Procedure for Sale from the Rented Godown - Invoice and E-way Bill.

CA Anita Bhadra

CA Anita Bhadra (Expert)
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24 September 2019 as per Section 22 (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,

In re Gandhar Oil Refinery (India) Limited (GST AAR Maharashtra) it has been clarified that

Separate GST registration not required for godowns in different states

https://taxguru.in/goods-and-service-tax/separate-gst-registration-not-required-godowns-different-states.html

Since new registration is not required for supply from godown in different states , other questions are not relevant .