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

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.