whether it is compulsory to take registration in Gst for commission agent or whether there is threshold limit
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Quick Summary
This discussion clarifies the Goods and Services Tax (GST) registration requirements for commission agents in India. It confirms that commission agents are considered 'agents' under Section 24(vii) of the CGST Act, 2017. Therefore, compulsory GST registration is required for them, regardless of their turnover. The standard threshold limits for services (₹20 lakh) and goods (₹40 lakh) do not apply in this specific case.
As per section 24(vii) of the CGST act 2017 , person who make taxable supply goods or service on behalf of other taxable person as an Agent , registration is Compulsory , irrespective of the Turnover . please confirm with others also .
Any person who falls under the definition of an agent is required to obtain GST registration. The threshold limit condition for registration does not apply to commission agents. So, a person is required to obtain compulsory registration once he falls under the definition of an agent as mentioned above.
A Commission Agent is required to obtain Compulsory Registration u/s 24(vii) of CGST Act, irrespective of its turnover. Thus, the threshold limit of Rs.20 lakh as enunciated in section 22(1) of CGST Act, does not apply to an Agent.