GST - COMMISSION INCOME

[NAREN KHATRI]

Registered Under GST.. and regularly filed return etc.. now received commission from unregistered person from selling their goods directly.. having only commission note.. now what is treatment under GST.. Whether any GST liability arise or not..or.. any other else..??

AI Summary

Commission income taxable under GST by agent as supply; reverse-charge provisions inapplicable where no purchase occurred.
Commission received by a registered person for facilitating direct sales by an unregistered principal is taxable as consideration for the agent's services; reverse-charge exemptions applicable to purchases from unregistered suppliers do not apply where the registrant only receives commission and has not purchased the goods.