Consignment agents transfers in GST

[Yatin Bhopi]

Dear experts

Currently we have few consignment agents in Three different states. Whether we need to add this consignment agents in our GST registration as a additional place of business? or they have to independently registered themselves in GST

[KASTURI SETHI]

As per Section 4 Explanation VI (c) (iii) of Central Excise Act, premises of consignment agent are equal to depot and we can say that the premises of consignment agent are extended branch of a factory where goods are manufactured and then sold via depot etc. So premises of consignment agent are your additional places of business.Hence you are to apply for GST registration.

AI Summary

Consignment Agents' Premises Considered Business Extensions, Must Register as Additional Places per Section 4 Explanation VI (c) (iii) A query was raised regarding whether consignment agents in different states should be included in a company's GST registration as additional places of business or if they need to register independently. The response clarified that, according to Section 4 Explanation VI (c) (iii) of the Central Excise Act, the premises of a consignment agent are considered an extension of the business, similar to a depot. Therefore, these locations should be registered as additional places of business under GST.