Consignment agents transfers in GST, Goods and Services Tax - 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

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[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.