Types of agent in GST

"agent” means a person, including a factor, broker, commission agent, arhatia, del credere agent, an auctioneer or any other mercantile agent, by whatever name called, who carries on the business of supply or receipt of goods or services or both on behalf of another.

“Commission Agent” means any person who acts on behalf of another person and causes sale or purchase of goods, or provision or receipt of services, for a consideration, and includes any person who, while acting on behalf of another person –

(i) deals with goods or services or documents of title to such goods or services; or

(ii) collects payment of sale price of such goods or services; or

(iii) guarantees for collection or payment for such goods or services; or

(iv) undertakes any activities relating to such sale or purchase of such goods or services.”

Consignment Agent : is a person who are engaged in supply of Goods/Services on behalf of other person (Principal) The Consignment agent are mandatory require to obtain Registration as per section 24 of CGST Act .

Commission Agent : Do not supply goods or services on behalf of other person but , helps in procuring orders, associating dealer with principal, follow up the payment of principal etc for which they are paid commission .
The commission agent are not mandatory to obtain Registration as per section 24 of CGST Act.