Please help commission agent gst registration?

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is the same mandatory irrespective of turnover?
Replies (7)
It's depend how the transaction execute
Can you please clarify
As per section 24(vii) of the CGST act 2017 , person who make taxable supply on behalf of taxable person , registration is Compulsory .
There are two type of Agent who earn commission on their services.
The Agent who are supplying goods on behalf of Principal to third person are liable to obtain mandatory Registration in term of Section 24 of CGST Act.
The agent who are facilitating the supply of goods or services between principal & third person & thus rendering services to principal & receiving consideration in form of Commission can enjoy the threshold limit prescribed in section 22 of CGST ( 20 lacs for services & 40 Lacs for Goods) Act .to obtain Registration.
Registration mandatory if the goods or services actually move through the agent.
Otherwise benefit of threshold available.
Check the activity & the turnover
Registration based the same.
Please see Sections
2(5)
22(1),(2)
22(4) explanation (1)
24(1), subsection (i),(vii).


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