Aggregate turnover for agent vs principal

The principal will pay the agent commission or fee based on sales volume. The agent will collect all the consideration from customers and give it to the principal after deducting his fee or commission. So, based on this, since inventory risks and credit risks are not involved, similarly, taxation is not done by the agent.

In the next scenario, if the agent buys the goods from principal and sells them, the agent becomes the principal and records COS in his financial statements and files for taxes as well. 

In simple words , 

if agent issue its own invoice (covered under Para3 )  for further supplies then sale on the behalf of principal by agent shall NOT be part of turnover of agent 

You have to see whether AGENT covered under Para 3 or not ?

Agent of Para 3 > Compulsory registration required > no threshold benefit available 

Agent of other than Para 3 > Threshold benefit available and in this case only supply made on the behalf of principal shall be considered for determining Aggregate Turnover of Agent 

All right, an agent takes care consideration from customers and commission from principal. He also takes care of output tax. 

Compulsory registration for agent is required even if the turn over is 100₹. But even I didn’t not get this sorry. The tax language is very hard to understand. But this link could help.

https://www.caclubindia.com/articles/understanding-aggregate-turnover-in-gst-33723.asp

Please see Explanation (i) to Section 22 of the CGST ACt 2017, it will definately clear your doubt.

That Explanation specifically talks about the the aggregate turnovers of an agent, that how in this particular section the aggregate turnovers of an agent will be calculated.