GST on DSA commission

This discussion clarifies who is responsible for paying GST on commission received by an individual trader holding a DSA code from a bank. It questions whether the registered trader or the bank, under the Reverse Charge Mechanism (RCM), should bear the GST liability. Based on Notification 13/2017, services provided by recovery agents to banks fall under RCM, suggesting the bank may be liable for the GST on the DSA commission.