COMPULSORY REGISTRATION

an agent is liable to compulsory registration under s.24.
What if the principal is not registered?
Replies (6)
Quick Summary
This discussion clarifies when an agent is liable for compulsory GST registration under Section 24, even if their principal is unregistered. It highlights that an agent engaged in supplying goods or services on behalf of another person generally requires registration. However, exceptions exist, particularly for agents dealing with exempted goods or services, where Section 23 may override Section 24, though this can be a point of litigation.

What type of agent?
insurance agent?
What will be answer for different agents?
As per Definition of u/s 2(5) : Agent is person engaged in supply or receipt of Goods/Services on behalf of other person who generally called as "principal"
So as per above , importantly, the essential is that Agent should be engaged in any business of some other person .
So even though if the "principal" is Un-registered, the Agent is compulsory required to get Registration.
Note : The agent who are not selling Agent do not cover under defination of Agent .

For kinds of agent kindly refer Circular No. 57/31/2018-GST & 73/47/2018-GST
But I read that agent is liable to be registered only when the supply is taxable and the supplier is a taxable person.
For example - when agent is for an agricultural purpose , he is not liable to register , as the supply there is non taxable and principal is not liable to tax.

yes correct , if he is engaged in supply of exempted goods then cover under section 23 of cgst act, hence section 24 cannot override section 23.

but its matter of ligation , many aar ruling in this case was if person satisfy the condition in section 24 provided that the condition of section 23 also satisfy need to obtain registration mandatory

https://youtu.be/32jnJSfhAyA

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