Business brokarage generate between two party deal fixed only deal fixed not a invoice issued

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Jignesh Borad

18 Points Joined February 2018

Mr.X is a Individual Person and Mr.A is supply of the Goods mr.B

Mr.X work is that only Deal Fixed two Difference Person Mr.X not a issued any Invoice not a Responsible for the Goods Only Deal Fixed and Received Commission Yearly Rs.6 Lakh

Mr.X ko Commission milta he Mr.A ke pas se kyo ki Mr.A ka Goods Mr.X ke Network and Connection ki vajah se Sales huva he iisliye

Mr.X ko Yearly Rs.6 lakh ka commission milta he only on Mr.A se Kya Mr. X ko GST No. Lena jaruri he

Mr.A is declare Commission in every month of 3B return and paid Reverese Charge

But Mr. X ki Liability banti he ki nahi GST no. lene ki

Replies (10)

CA Altamush Zafar

GST Consultant

15986 Points Joined March 2013

In my opinion if not responsible for any goods or service of the principal supplier then registration not required

Jignesh Borad

18 Points Joined February 2018

Ok But what about Section 24 and Section 22 on CGST act

and Section 2 (13) on IGST Act

CA Altamush Zafar

GST Consultant

15986 Points Joined March 2013

Since you are not supplying anything on behalf of other not covered under 24

Jignesh Borad

18 Points Joined February 2018

thank you sir Mr.X ko GST no. lene ki jarurat nahi he less then 10 Lakh income

CA Altamush Zafar

GST Consultant

15986 Points Joined March 2013

Yes not required provided he is doing the business which you specified

Pankaj Rawat

GST Practitioner

55062 Points Joined June 2017

Mr. X Services fall under INTERMEDIATARY SERVICES define in Section 2(13) of IGST , hence is not mandatory to obtain registration u/s 24 of CGST Act.

& Mr X aggregate turnover is also below threshold limit in terms of Section 22 of CGST hence is not required to obtain registration

toh Mr. X ki taraf sey kisi traha ki koi liability ya complince ki koi jarurat nahi hai .

Jignesh Borad

18 Points Joined February 2018

But Section 22 23 24 on CGST Act and Section 2 (13) in not a specified Particulare Business

My Brokarage Relate Dyeing Mill Related used Chemical

and Secound Case Textiles related Brokarge

Pankaj Rawat

GST Practitioner

55062 Points Joined June 2017

its Section 2(13) IGST ACT , NOT CGST ACT.

kindly refer circular 57/31/2018 GST, dated 4/9/2018 : explanation on Commission Agent , (with example)

Pankaj Rawat

GST Practitioner

55062 Points Joined June 2017

Mr. Jignesh Section 24 CGST Act states : Its mandatory for commision agent to obtain registration irrespective of turnover . So if Mr. X covers under commssion agent , he is liable to take registration even though his turover is below 20 lacs the threshold limit prescribe in section 22 of CGST Act. BUT .. Mr. X services cover under Intimediatary services which is define in Section 2(13) IGST ACT , so Mr. X is required to obtain registration only if his turnover exceeds threshold limit 20lac as prescribe in Section 22 of CGST Act