TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Clarification on Principal-Agent Relationship in WBGST Act: Supply Without Consideration, Registration, and Exemptions Explained.</h1> The circular clarifies the principal-agent relationship under the West Bengal Goods and Services Tax Act (WBGST Act), specifically regarding the supply of goods without consideration as outlined in Schedule I. It emphasizes the representative role of agents, who must supply or receive goods on behalf of the principal. The circular outlines scenarios where agents are or are not considered under Schedule I, based on who issues the invoice and the agent's authority to transfer goods. It also addresses registration requirements for agents, including exemptions for commission agents dealing with agricultural produce, and specifies the conditions under which agents must register for GST.
TaxTMI 
TaxTMI 
