Person supplying goods and services on behalf of another person are mandatorily required to obtain registration under Section 24, irrespective of their turnover: Gujarat AAR

Last updated: 17 September 2020
Quick Summary
The Gujarat Authority for Advance Ruling (AAR) has clarified that individuals or entities supplying goods or services on behalf of another person are mandatorily required to obtain GST registration under Section 24 of the CGST Act, 2017. This requirement applies irrespective of their annual turnover. The ruling was made in response to an application by Patrator, a franchisee selling products and services under the brand 'ALOHA'.

Court :
Gujarat AAR

Brief :

Citation :
ADVANCE RULING NO. GUJ/GAAR/R/28/2020

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