GST APPLICABILITY ON COMMISSION AGENT

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Hello,

I have been working for a Kolkata based Importer, arranging round logs (Wood) supplier in South America, handling the loading of cargo and proper shipping documents on behalf the Importer. All theses services provided in exchange of commission accrued and received in India. Invoices and documents all are raised on Importer's name only.
I have a proprietorship company, please guide me if I am liable to GST?

Thanks
Replies (3)

From what I understand, you are providing C&F agent services to Indian company. It is definitely not an exempt service under GST Act.

Registration under GST is mandatory if you are providing inter state supply or satisfy any other conditions under section 24 of CGST act (Pls. go through them). 

Else, as you are a provider of service, GST registration will be compulsory if your aggregate annual turnover exceeds Rs. 20 lakh (Pls. confirm where your business is registered).

You can also voluntarily seek registration irrespective of turnover.

Thanks for your valuable knowledge sharing.
I have "commission agent" agreement with my client. As per my understanding, if shipping documents/invoices are not raised on my company name or I am not receiving the goods on be half of my principal then I will not come under schedule I of GST, hence, not liable under GST. Plz correct me if I get it wrong.
2ndly, my Annual turnover below 20 lakh in previous years and my company based in Kolkata.
Please also suggest any legal way to save myself from the purview of GST's complication.

All supplies of goods and services (except those specifically exempt under schedule III or activities notified by GST Council) are within purview of GST. As per data provided above the activities carried on by you are not covered in the exemption list specifically, so you will compulsorily have to get registered if annual turnover exceeds Rs. 20 lakh or you provide inter state services. GST is not complicated sir. especially for small units (just some initial hickups which will be smoothed out in future)


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