Gst on commission -

This query is : Resolved

MOHANAN .V.P. (Querist)
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15 June 2018 My organisation pays commission to our Sales Team who are not employees but work independently under Multi-level Marketing scheme.

Is the company liable to pay GST under reverse charge Mechanism as these service providers are not registered under GST as their yearly turnover is below the limit.

Kindly help me.

Thanks and regards

Mohanan V P

CA Padmasri Manyam

CA Padmasri Manyam (Expert)
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15 June 2018 RCM liability on procurement of goods or services from URD supplier u/s 9(4) is differed till 30th June 2018. Unless the government issue further notification to extend such relaxation from 1st July, company is liable to pay RCM on such procurement's from 1st July 2018. Hopefully, government extends the benefit for few more months.