Question 14:

If we send the goods for storage outside of U.P. what will be the treatment in GST? Can the registered dealer in UP send the same for storage to Delhi on challan?

Answer:

It is not clear whether this is storage place is your or not and  how the goods are going to be moved from the storage in future because in some cases it may come in the definition of supply. we assume that it is a storage and goods will return from storage to you. if this is the case Rule 55 will apply and goods can be moved under cover of challan   

Since sending of goods for storage is not supply so there is no requirement of issue of invoice whether from Delhi to up or whether from registered person or unregistered person  (Reply Dt. 18/01/2018)