TDS on marketing commission

Please  refer  Section 194H of the Income tax Act , TDS applicable (other than  Insurance commission ) threshold  limit is 15000/- TDS @ 5% For F.Y 22-23  .

Invoice can be raised , if GST registered then GST applicable . 

Can invoice be raised if in MOA it is mentioned trading activities?

Yes. TDS U/s 194H will be applicable on marketing commission @ 5%  if the commission exceeds Rs. 15000 during the year.

A retail company can raise invoice of marketing commission if it is a marketing is a business of the company as per its Memorandum of Association.

In my opinion your company should make necessary corrections in MOA , passing special  resolution in board meeting for correction in MOA , filing MGT14 etc .