SEO Sai Gr. Hosp.
209224 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)