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Goods sent for exhibition are not a sale when sent, so you move them on a delivery challan with an e-way bill. If you will sell at the exhibition in another State, you may need a casual taxable person registration there.
GST
E-way bill for goods sent to an exhibition
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Provisions
Rule 55, CGST Rules 2017; Rule 138, CGST Rules 2017; Sec 24(i), CGST Act 2017
Analysis
Example: a Jaipur handicraft seller takes goods worth Rs 3 lakh to a Delhi fair. He issues a delivery challan and an e-way bill with reason 'Exhibition or fairs'. If he plans to sell there, he takes a casual registration in Delhi, pays advance tax, and issues invoices. Unsold goods come back on another challan with an e-way bill.
Close
- Prepare a delivery challan for exhibition goods
- Generate an e-way bill with reason exhibition
- Apply for casual registration if selling in that State
- Bring back unsold goods with fresh documents
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