GST consultants
89 Points
Joined November 2020
If agent for buying or selling, then registration is mandatory without any limits. Goods have to be received through GST tax invoices, avail ITC and sell with output GST. If merely acting as agent for transport and handling of goods, then registration may not be required.
Kindly refer below definition of agent, to see if you fit within the same or not :
2 (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;