GST (Goods & Services Tax) Act

CBIC Clarifies GST Registration Requirements for Warehouses Across States

Sudheendra Kumar7 months ago3 weeks ago16 mins

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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.