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of <h1>Clarification on Commission Agent Registration Under Gujarat GST: Rules for Taxable Supplies and Reverse Charge Explained.</h1> The corrigendum to Circular No. 57/2018-GST clarifies the conditions under which a commission agent is required to register under the Gujarat GST Act. It specifies that compulsory registration is necessary when the commission agent makes taxable supplies on behalf of a taxable person. However, if the agent operates on behalf of an agriculturist, who is not considered a taxable person, registration is not mandatory. Additionally, if the commission agent is liable to pay under reverse charge, registration is compulsory under section 24(iii) of the GGST Act. Any difficulties in implementing this circular should be reported to the Commissioner.
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