SEO Sai Gr. Hosp.
                
                   208190 Points
                   Joined July 2016
                
               
			  
			  
             
            
             Try to understand... TDS u/s. 194H is deducted (under Income Tax act) over Commission or Brokerage income when the brokerage payment by deductor is Rs. 15000/- or more at a rate 5% (revised rate).
So the person receiving the commission is supplier of the brokerage/agency service under GST.
And under GST he is mandatorily required to register without any threshold limit.
That means a broker or commisssion agent (having TDS deducted u/s. 194H) has to register under GST, mandatorily. (without 20/10 lakhs limit)