an agent is liable to compulsory registration under s.24.
What if the principal is not registered?
What type of agent?
insurance agent?
6 Replies
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 08 May 2020
As per Definition of u/s 2(5) : Agent is person engaged in supply or receipt of Goods/Services on behalf of other person who generally called as "principal"
So as per above , importantly, the essential is that Agent should be engaged in any business of some other person .
So even though if the "principal" is Un-registered, the Agent is compulsory required to get Registration.
Note : The agent who are not selling Agent do not cover under defination of Agent .
For kinds of agent kindly refer Circular No. 57/31/2018-GST & 73/47/2018-GST
So as per above , importantly, the essential is that Agent should be engaged in any business of some other person .
So even though if the "principal" is Un-registered, the Agent is compulsory required to get Registration.
Note : The agent who are not selling Agent do not cover under defination of Agent .
For kinds of agent kindly refer Circular No. 57/31/2018-GST & 73/47/2018-GST
Harshit Acharya
(404 Points)
Replied 22 May 2020
But I read that agent is liable to be registered only when the supply is taxable and the supplier is a taxable person.
For example - when agent is for an agricultural purpose , he is not liable to register , as the supply there is non taxable and principal is not liable to tax.
For example - when agent is for an agricultural purpose , he is not liable to register , as the supply there is non taxable and principal is not liable to tax.
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 22 May 2020
yes correct , if he is engaged in supply of exempted goods then cover under section 23 of cgst act, hence section 24 cannot override section 23.
but its matter of ligation , many aar ruling in this case was if person satisfy the condition in section 24 provided that the condition of section 23 also satisfy need to obtain registration mandatory
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