Gst registrstion

Persons who supply goods or services or both on behalf of other registered taxable persons whether as an agent or otherwise should get registered under GST irrespective of the threshold/turnover exemption limit [Sec. 24(vii) of the CGST Act].

“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 [Sec. 2(5) of the CGST Act].