Menu
Commission
my brother had started tourism business.. he received commission from some certain air travel agents on booking of air tickets through them. whether he is required to obtain gst no. ?
Replies (6)
If travel agents are in same state & turnover is not more than 20 lacs, Then GST Registration is not mandatory.
The concept is of Pure Agent where agent books ticket on behalf of Principal (clients), so depending on the quantum of turnover of commission receipt applicability of GST has to be decided.
The State have power to decide the turnover limit to be applicable for GST registration, say in Karnataka its 40 Lacs where as in other state its 20 Lacs.
The above provision is for mandatory registration, for voluntary registration no turnover limit applicable.
@ kumar sushank.
as my brother rec commission in sep.oct.nov.dec.2019.
as according to ur view. he needs to obtain gst as all travel agents are delhi based. and he is ounjab based.
so if he obtain gst no. now. would he be required to deposit gst on commission rec earlier. ?
as my brother rec commission in sep.oct.nov.dec.2019.
as according to ur view. he needs to obtain gst as all travel agents are delhi based. and he is ounjab based.
so if he obtain gst no. now. would he be required to deposit gst on commission rec earlier. ?
If total commission above 40 Lacs in a Financial Year than GST no. obtain complsury
Commission paid to urp, on rcm
@ Prince Verma: He will be liable to pay GST only after getting the registration, not earlier.
Recent Topic
- AIS UTILITY
- NPS Premature withdrawl -Tier 1 Account
- Provident fund taxation
- ITR3 AY 26-27 Error in filling status
- Queries on TDS as per IT
- Capital Gains set off on Sale of Land if held for
- ITR Form for income from freelance consultancy
- Gst rate for HSN code 28530010
- Health Insurance
- India GST Mobile App
Related Topics
CAclubindia
