IS GST REGISTRATION MANDATORY FOR COMMISSION AGENT

This query is : Resolved

Himanshu Sharma (Querist)
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29 October 2019 dear Experts,
pls tell me is GST Registration mandatory for commission Agents if Service supply Interstate & within Threshold Limit 20 lac.

CA Dileep Surya Kumar

CA Dileep Surya Kumar (Expert)
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30 October 2019 Yes, commission agent has to take registration irrespective of turnover.

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Gokul Sharma

Gokul Sharma (Expert)
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30 October 2019 ANY LOGIC BEHIND IT ?

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Soumitra Basu

Soumitra Basu (Expert)
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31 October 2019 This is a complicated matter

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CA Anita Bhadra

CA Anita Bhadra (Expert)
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31 October 2019 The logic behind compulsory registration of agent is that he carries on the business of supply on behalf of taxable person

As per sec 24 of CGST Act - The categories of persons shall be required to be registered under this Act are

, persons who make TAXABLE SUPPLY of goods or services or both on behalf of other TAXABLE PERSONS whether as an agent or otherwise;

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