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shelley (Querist)
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05 July 2017 Hi, I have a client who is providing the services of applying Passport, paying electricity bills online and bookling railway and airline tickets.He has to make payment online daily for all these bookings and payments.If his daily payments and bookings are considered, he certainly makes transactions of 1 crore anually..But what he earns is commission from every client on transaction basis which is below the threshold limit of 20 lac required for GST registration. So my query is whether he needs to register for GST or not..Kindly reply asap.

Amol S Joglekar

Amol S Joglekar (Expert)
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05 July 2017 if commission exceeds threshold limit of 20 lakh, then only he has to apply.

CA Anuj Agrawal

CA Anuj Agrawal (Expert)
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05 July 2017 refer - (5) “agent” means a person, including a factor, broker, commission agent, arhatia,
del credere agent, an auctioneer or any other mercantile agent, by whatever name
called, who carries on the business of supply or receipt of goods or services or both on
behalf of another;

it will be treated as commission income and hence 20 lac limit will be applicable on commission earned..

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