Can agent issue tax invoice for goods and services provided on behalf of seller. If yes, according to which section.
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Quick Summary
This discussion explores whether agents can issue tax invoices for goods and services provided on behalf of a seller. For goods, Schedule-I of the CGST Act is relevant. However, for services, the ability of an agent to issue an invoice on behalf of a company depends on the contract between the principal and the agent, with no specific legal provisions or circulars directly addressing this for services. The example of an insurance agent operating under RCM was raised, contrasting with an agent providing services via a website similar to Amazon.