16 May 2018
A & Co of Delhi sold taxable goods to B& Co of Mumbai of Rs. 5,00,00,000/- . C is selling agent and resident of Mumbai . A& Co paid commission Rs. 5,00,000 to C and deduct TDS. Is C is liable to registration in GST as selling agent
17 May 2018
Commission received on any transaction in a year when exceeds Rs.20 lacs attracts GST compliances. So GST registration is necessary when the income (aggregate turnover in the same PAN) crosses 20 lacs.