CBIC Clarifies GST Registration Requirements for Warehouses Across States.
The Central Board of Indirect Taxes and Customs (CBIC), via a clarification issued on September 25, 2025, has mandated that businesses must obtain separate GST registration for each state where they operate a warehouse from which taxable supplies are made. This applies even if the warehouse is a third-party facility.
The Central Board of Indirect Taxes and Customs (CBIC) has issued a clarification on the requirement of separate GST registration for importers storing goods in warehouses located in different states. Here’s what you need to know:
Key Highlights :
Separate GST Registration Required:
Importers with warehouses in multiple states must obtain separate GST registration for each state where goods are stored and supplied from.
Definition of “Place of Business:
The term “place of business” includes any location where business is ordinarily carried out, such as warehouses and storage facilities.
Warehouse as a Distinct Place of Business:
When goods are stored in a warehouse and supplied to customers from that location, the warehouse becomes a distinct place of business, requiring separate GST registration.
GST Implications:
Intra-State Supply: Movement of goods within the same state as the warehouse will attract CGST and SGST.
Inter-State Supply:
Dispatch of goods to other states will attract IGST.
Cold Storage Services:
Regarded as services related to immovable property, making the location of the warehouse the place of supply for such services.
Compliance Requirements:
Maintaining Separate Stock Registers: Businesses must maintain separate stock registers for each warehouse.
Issuing Tax Invoices and E-Way Bills: Tax invoices and e-way bills must be issued for inter-state movements.
Filing Separate GST Returns: Businesses must file separate GST returns for each registration.
Impact on Businesses:
Increased Compliance Responsibilities: Businesses may need to reassess their logistics and warehousing strategies to minimize registration exposure and compliance costs.
Relocating Storage or Renegotiating Contracts: Companies might consider relocating storage or renegotiating third-party contracts to optimize registration exposure.
Team- Intellex Strategic Consulting Private Limited
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