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.
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