GST Registration query urgent

This query is : Resolved 

18 March 2020 Goods are to be imported in gujrat. But gst no of gujrat is not there. Whether it is mandatory to have registration? Actually from gujrat we will transfer material to our Delhi warehouse and we have GST registration in Delhi.

18 March 2020 Not required as no trading happen in Gujarat.

18 March 2020 It is not mandatory to have registration in Gujrat.
In the case of importer, the place of supply shall be the place where the applicant makes a taxable supply of goods.
For more clarity , refer :-

https://taxguru.in/goods-and-service-tax/gst-invoice-raised-registered-state-imports-received-port-other-state.html




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