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 agent premises treated as additional place of business, requiring GST registration by the principal. Premises of a consignment agent are equated with a depot and regarded as the extended premises of the principal, thereby qualifying as additional places of business and requiring the principal to include them in GST registration rather than treating the agent as independently registered for the principal's business.