27 February 2018
Where the goods are sent for display at an exhibition (including entailing inter-state movement) the same would not constitute ‘supply’ under the GST regime as the same are not supplies made for a consideration. In context of such movementsa. The consigner may issue a delivery challan in lieu of an invoice at the time of removal of goods for transportation b. Since such movement is only under a delivery challan no liability arises as there is no invoice or payment As regards the return movement, whereas the GST framework does not prescribe any mechanism, the goods may be moved under the same delivery challan. To that extent, the delivery challan should explicitly state that the goods covered thereunder are destined to come back post the exhibition. However, for an exhibition-cum sale event, the dealer may qualify as ‘casual taxable person’ as the dealer would undertake transactions involving supply of goods. In such a case the dealer would be required to obtain a temporary registration in the State where the exhibition is held as well as pay an advance tax to the extent of his estimated tax liability.
27 February 2018
Sir Thanks for the detailed reply. If iam conducting exhibition in the same state but in different place fromwhere having GST registration- What registration should i go for or should i add to my existing registration as additional place of business????
CAclubindia
