GST REGISTRATION

This query is : Resolved

Krishna Joshi (Querist)
Follow

22 February 2020 AN INDIVIDUAL IS DOING TRADING OF LAND. HE PURCHASED LAND AND THEN SELL IT. BUT NOW HE ALSO PERFORM A ROLE OF A MIDDLE- MAN OR AGENT AND FOR THIS HE RECEIVED COMMISSION FROM SELLER.
SO IS HE LIABLE TO REGISTERED UNDER GST. HIS TOTAL TURNOVER IS (SALE OF LAND + COMMISSION) RS: 1 CRORE.
PLEASE SUGGEST ME

CA Anita Bhadra

CA Anita Bhadra (Expert)
Follow

22 February 2020 Yes, he is liable to register, even if his commission income as an agent is less than Rs 20 lakhs

A Commission Agent is required to obtain Compulsory Registration u/s 24(vii) of CGST Act, irrespective of its turnover.