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of <h1>Clarification on CGST Act: Commission Agents Must Register When Making Taxable Supplies for Taxable Persons; Section 24(iii) Applies.</h1> This corrigendum to Circular No. 57/31/2018-GST clarifies the conditions under which commission agents must register under the CGST Act. It specifies that mandatory registration is required if a commission agent makes taxable supplies on behalf of a taxable person, where the principal is taxable and the supplies are taxable. However, commission agents making supplies on behalf of an agriculturist, who is not considered a taxable person, are not required to register. Agents liable to pay tax under reverse charge must register under section 24 (iii) of the CGST Act. The circular requests the issuance of trade notices to disseminate this information.
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