Compulsory registration for commission agents depends on principal being taxable and supplies being taxable under GST law. Corrigendum clarifies that compulsory registration for commission agents under clause (vii) of section 24 of the WBGST Act arises only when both the principal is a taxable person and the supplies made by the agent are taxable; commission agents acting for agriculturists who are not taxable persons are not compulsorily registrable under that clause, though agents liable to pay tax under reverse charge must register under the separate reverse charge registration provision.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Compulsory registration for commission agents depends on principal being taxable and supplies being taxable under GST law.
Corrigendum clarifies that compulsory registration for commission agents under clause (vii) of section 24 of the WBGST Act arises only when both the principal is a taxable person and the supplies made by the agent are taxable; commission agents acting for agriculturists who are not taxable persons are not compulsorily registrable under that clause, though agents liable to pay tax under reverse charge must register under the separate reverse charge registration provision.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
