Storage of Goods at place not declared in GST registration certificate

By | November 10, 2017
(Last Updated On: November 10, 2017)

 

Storage of Goods at place not declared in GST registration certificate

Due to heavy rain, we planning to keep my finished goods / Inputs out side my registered premises for 30 days (very near / beside to my registered premises). Is it mandatory to add additional place of business for 30 days in GST registration form.

Ans , yes you need to declare that place as Additional Place of Business

Rule 56 (5)( c) of CGST Rules says :

Every registered person shall keep the particulars of  the complete address of the premises where goods are stored by him, including goods stored during transit along with the particulars of the stock stored therein.

Rule 56 (6) of CGST Rules says :

If any taxable goods are found to be stored at any place(s) other than those declared under Rule 56 (5) without the cover of any valid documents, the proper officer shall determine the amount of tax payable on such goods as if such goods have been supplied by the registered person.

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