Registration under gst as a manufacture as well as C& F service at same place of business premises, Goods and Services Tax - GST

[RAKESH SHARMA]

A company having its factory in MP and manufacturing one product solely for one of its customer.Now a company on request of its customer wants to register itself as C&F agent of its customer so as to speedily process the dispatches as per their needs from the godown within the factory premises.

1. Goods will be shifted from production to godown at the same premises by non-motorized way having a value of more than 50k.

2. The manufacturer need to register as a service provider of C&F agent also with GST at the same place of business also.

My Query is :

Is there any requirement of generating e-way bill for shifting goods from place of production to C&F Godown.

How a company should proceed to get it registered with GST as a service provider of C&F agent at the same place of business.

Posts / Replies

[SHARAD ANADA]

Yes, you can register yourself as C&F by filing amendment in Regn In form REG 14 with adding service as C&F. So in your same registration you can carry Manufacturing activities and activities relating to service provider. Before amendment in CGST Act you may have option for seperate registration for each business vertical but from 01-02-2019 defination of business vertical is omitted from the act.

E way bill is required only when movement of goods in motorised vehicle. In Gujarat stare ,has notified that E-way bill is not required for movement of goods even in motorised vehicle and value exceeds 50k if such movement is within the city limit or village limit. Also refer your state notification in this regard

[KASTURI SETHI]

After in agreement with. Sh.Sharad Anada Ji, I further add as under :-

1. For maintenance of records by the owner/operator of godown, see Section 25(2) of CGST Act and Rule 58 of CGST Rules.

2. Godown must be shown in application for registration to be amended, if not already shown.

3. Notification No.3/19-CT dated 29.1.19 refers.

4.Also see corrigendum issued vide [M.F. (D.R.) Corrigendum F. No. 20/06/16/2018-GST (Pt. I), dated 5-2-2019]