GST REGISTRATION REQUIRED OR NOT

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This query is : Resolved

Himanshu Sharma (Querist)
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22 November 2019 dear experts,

pls suggest me if 1 person is resident in himachal pradesh or working in punjab as commission agent & not registered under GST. commission received from chandigarh what tax will be applicable in this case or GST registration required or not ?.

JATIN DUGGAL

JATIN DUGGAL (Expert)
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22 November 2019 In Case a commission agent has authority to pass title in goods then he shall be liable for compulsory registration under GST law irrespective of his / her turnover. (Refer Section 24(vii) of CGST Act and Circular No. 57/31/2018-GST dated 04.09.2018). Meaning thereby that small scale exemption is not available to him. (this clause is applicable only in case of taxable supply of goods or services)

With respect to nature of tax to be discharged it depends on the nature of supply i.e. inter-state supply or intra-state supply. Which is solely depend on the location of supplier and place of supply, which details you have not provided, hence cannot be answered

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CA Anita Bhadra

CA Anita Bhadra (Expert)
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24 November 2019 Further to Expert Mr. Jatin Duggal , As per section 22 of the Central Goods and Service Tax (CGST) Act, 2017 A person is liable for obtaining GST registration in the State from where the supply is initiated,

In other words , .A person is liable to take registration in the state from where he supplies taxable services .
In my view , you need to take registration in Punjab as you are supply services from Punjab .

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