Additional Place of business for CNG Stations

Devansh Chandna (9 Points)

26 January 2022  
My client is a supplier of CNG Gas. It supplies CNG through its own CNG stations (Company owned Outlets) and also through Retail Outlets like IOCL, BPCL, etc.

My query is whether we have to show the locations of Company owned Outlets and Retail Outlets (owned by third party) in Additional place of business under GST.
Kindly provide your opinion with relevant sections.