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Please help commission agent gst registration?

Ankush (Student) (1329 Points)

13 July 2021

is the same mandatory irrespective of turnover?

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CA HITESH porwal (2 Points)
Replied 13 July 2021

It's depend how the transaction execute

Ankush (Student) (1329 Points)
Replied 13 July 2021

Can you please clarify

prasad Nilugal (3914 Points)
Replied 13 July 2021

As per section 24(vii) of the CGST act 2017 , person who make taxable supply on behalf of taxable person , registration is Compulsory .

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Pankaj Rawat (GST Practitioner) (55037 Points)
Replied 13 July 2021

There are two type of Agent who earn commission on their services.
The Agent who are supplying goods on behalf of Principal to third person are liable to obtain mandatory Registration in term of Section 24 of CGST Act.
The agent who are facilitating the supply of goods or services between principal & third person & thus rendering services to principal & receiving consideration in form of Commission can enjoy the threshold limit prescribed in section 22 of CGST ( 20 lacs for services & 40 Lacs for Goods) Act .to obtain Registration.