Can a numismatic exhibition organiser take a single GST registration to cover all outstation dealers — so that individual dealers do not have to register as Casual Taxable Persons?

Why a single organiser CTP cannot cover all dealers

The CTP registration under CGST Act Section 27 is granted to a specific taxable person — an individual, firm, or company — for their own taxable supplies. The registration identifies the registrant as the supplier: the entity that is making the supply, issuing the tax invoice, collecting the GST, and remitting it to the government. A registration in the organiser's name can only cover supplies made by the organiser.

When a Mumbai numismatic dealer sells their own coins at a Delhi exhibition, that is a supply by the Mumbai dealer — not a supply by the organiser. The dealer is the supplier; the buyer is the recipient. The organiser is merely the venue provider. The GST on that supply is the dealer's obligation — it cannot be shifted to the organiser's registration without changing the legal character of the transaction.

The agent-principal route — the legitimate alternative

There is a legally recognised mechanism by which the organiser can handle GST on behalf of multiple dealers: the agent-principal framework under CGST Act Section 2(5) and Schedule I. Under this framework: the dealer (principal) consigns their numismatic items to the organiser (agent) for sale at the exhibition; the organiser sells the items on behalf of the dealer; the organiser issues tax invoices in the dealer's name or the organiser's name depending on how the arrangement is structured; and the GST on the sale flows through the organiser's registration.

Section 24(vii) of the CGST Act requires agents who make taxable supplies on behalf of other taxable persons to register compulsorily under GST — with no turnover threshold. If the organiser is already registered in the exhibition state, they can take on the agent role without obtaining a separate CTP registration. The organiser would then be responsible for: collecting the sale proceeds; issuing compliant tax invoices; accounting for GST on each sale; and remitting the GST while passing the net proceeds to the individual dealers.

The stock transfer complication — IGST on consignment

For the agent route to work in practice, there is an additional complication: when the Mumbai dealer sends their numismatic stock to the Delhi exhibition organiser (as agent), this stock transfer from Maharashtra to Delhi is a deemed supply under Schedule I of the CGST Act, even though no consideration is paid between the dealer and the agent. The Mumbai dealer must raise a tax invoice from their Maharashtra GSTIN (or CTP registration) for the Delhi organiser's GSTIN, and pay IGST on this stock transfer.

This means the agent route actually requires MORE documentation and GST compliance from the dealer, not less. The dealer must: raise an IGST invoice for the stock sent to the agent; the agent then sells and accounts for output GST; the agent passes proceeds back to the dealer. While this is legally valid, it is more complex than simply having each dealer take their own CTP registration, which is the standard recommended approach.

The practical reality — why individual CTP is the correct approach

For a numismatic exhibition with 20 outstation dealers, the practical options are:

Option 1 — Each dealer takes their own CTP registration (the correct approach): Each dealer applies individually on gst.gov.in, at least 5 days before the exhibition, with their own PAN and booth allotment letter as proof of place of business, and deposits their own advance estimated GST. Each dealer issues their own tax invoices. Each dealer files their own return after the exhibition. This is administratively separate for each dealer but legally clean for everyone.

Option 2 — Organiser acts as consignment agent for all dealers (complex but valid): The organiser enters into formal consignment agreements with each dealer. Each dealer raises an IGST invoice on their home-state GSTIN for stock sent to the organiser (a deemed inter-state supply). The organiser sells under their own GSTIN and issues tax invoices in their name. The organiser accounts for GST on all exhibition sales and remits. The organiser passes net proceeds to dealers. This requires significant documentation and is appropriate only where the organiser is a large, GST-experienced entity.

Option 3 — Organiser incorrectly tries to register a single CTP for all dealers (not permitted): One registration in the organiser's name purports to cover all 20 dealers' sales. This has no basis in GST law. The organiser's registration covers the organiser's supplies — not the supplies of 20 separate legal persons. GST invoices issued under the organiser's GSTIN for sales that are legally the dealers' supplies are incorrect invoices. This creates GST mismatch, incorrect ITC claims, and potential penalties for both the organiser and the dealers.

What organisers can legitimately do to help dealers

While organisers cannot take CTP for individual dealers, there are several things they can legitimately do to reduce the compliance burden on outstation dealers attending their exhibitions:

Provide the booth allotment letter promptly: this is the document dealers need as proof of place of business for their CTP application. Organisers who provide this document at least 10 days before the exhibition give dealers enough time to complete the CTP registration process.

Host a GST facilitation desk: many large exhibition organisers partner with a GST consultant or facilitation centre who assists dealers with their individual CTP registrations on-site or in the days before the exhibition. The facilitation centre helps dealers with the portal application, advance deposit calculation, and return filing — without the organiser taking on the legal liability.

Create a dealer GST compliance guide: a one-page instruction sheet explaining the CTP registration steps, the GST portal link, the advance deposit calculation formula, and the return filing deadline, distributed to all registered outstation dealers well before the exhibition. This reduces individual dealer confusion without the organiser taking on any GST obligation that is not theirs.

What the organiser CAN and CANNOT do regarding dealer GST CAN: Provide booth allotment letter promptly (key document for CTP application) CAN: Refer dealers to a GST facilitation centre or consultant for their individual CTP registration CAN: Provide a GST compliance guide to all outstation dealers well in advance CAN: Act as consignment agent for dealers who agree — but this requires formal consignment agreements, IGST on stock transfer, and significant documentation CANNOT: Take a single CTP registration that purports to cover all dealers' sales CANNOT: Issue GST invoices for dealer sales under the organiser's own GSTIN (unless acting as formal consignment agent) CANNOT: File GST returns for individual dealers — each dealer must file their own

What happens if dealers sell without any CTP registration

A dealer who sells at an out-of-state exhibition without CTP registration is making taxable supplies as an unregistered person — a CGST Act violation. The consequences: GST collected without authority (the dealer has no GSTIN to issue a valid invoice); reverse charge may apply on the buyer if the buyer is a registered person; penalty for non-registration under Section 122 of the CGST Act (10% of tax due or ₹10,000, whichever is higher); and interest on unpaid GST. The fact that the organiser had their own GSTIN and held the exhibition legally provides no protection to an individual dealer who sold without their own CTP registration.

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An exhibition organiser cannot take a single CTP to cover all outstation dealers. Each dealer must register individually. An organiser who tells dealers 'don't worry about GST, I am registered' is wrong and potentially exposing dealers to penalties. Every outstation dealer making taxable supplies at a numismatic exhibition in a different state must have their own individual CTP GSTIN before the exhibition begins.

The GST obligation sits with the supplier — the person whose goods are sold. An organiser who hosts twenty dealers is not selling twenty dealers' collections. Twenty dealers are selling their own collections. Twenty separate supply transactions. Twenty separate GST obligations. The organiser's registration covers one thing: the stall rental service the organiser provided to those twenty dealers.

Laws & authorities referenced in this chapter

CGST Act 2017 — §2(5) (agent definition: includes auctioneer or mercantile agent supplying on behalf of another)

CGST Act 2017 — §2(20) (Casual Taxable Person: personal to the individual supplier; cannot be consolidated)

CGST Act 2017 — §24(ii) (CTP must register individually; no mechanism for consolidated registration by organiser)

CGST Act 2017 — §24(vii) (agent making taxable supplies on behalf of others: must register compulsorily)

CGST Act 2017 — Schedule I Para 3 (stock transfer between principal and agent = deemed supply even without consideration → IGST applies)

CGST Act 2017 — §122 (penalty for non-registration: 10% of tax due or ₹10,000, whichever is higher)

ICAI Handbook on Casual Taxable Person under GST — stock transfer from home GSTIN to CTP GSTIN = inter-state supply attracting IGST

TaxGuru — GST Implication on Participants and Organiser of Exhibition: individual CTP requirement confirmed; no provision for consolidated organiser registration covering dealers