As per sec 24(vii), A agent is required to get compulsory registration if principal is taxable person.
The qns is if he does'nt get himself registered under sec 24 so weather the principal is liable to pay tax on RCM basis on the commission which he is paying to its agent for the part of service rendered by him for the principal as agent is not charging any tax on invoice.
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Sec 24- Compulsory Registration
Replies (4)
No...... as per Section 24 of CGST Act liability to obtain Registration is of agent & Moreover the RCm is not applicable on inward supply from URD (Section 9(4) has been scrapped)
The Agent is liable to get Registered under GST by virtue of Section 24 ( COMPULSORY REGISTRATION ) of the CGST Act 2017.
Sir it says compulsory registration so agent has to register himself under GST
https://youtu.be/32jnJSfhAyA
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