Commission under gst

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Dear sir,

I have a sole proprietorship business with GST and I have earned income from advertisement services and commission.  I receive the commission from clients with the deduction of  TDS @ 5%. We have received the  GST invoice from the supplier (Service provider) and provide GST invoice to the client (Third party) with including the amount of commission. Is it possible or not?

Replies (4)
you are acting as an agent since you are facilating in the supply of service and as per section 24(viii) , mandatory registeration is required for agent and thus the transaction is liable to GST as per section 9 of CGST
There is nothing wrong in these transactions. it is a normal business transaction circle. You can claim ITC on inward service ( on the basis of invoice issued by supplier).
Yes you can claim those ITC if the bill received in B2B.

Thank you sir


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