TaxTMI 
TaxTMI 
if a person receives commission less than 20 lacs during a year will need GST registration or not.
will he be considered as pure agent ?
commission
24 Mar 2018 
4 Replies 
1625 Views Asked by
GST registration threshold exempts small commission earners; pure agent reimbursed costs excluded from taxable value.
Persons whose commission receipts are below the registration threshold are not required to register for GST. A pure agent who incurs costs on behalf of a recipient and merely recovers the actual amounts, without taking title or using the goods or services for personal benefit, may exclude those reimbursed costs from the taxable value of supply; other expenses related to supply remain relevant under the transaction value rules. (AI Summary)
Persons whose commission receipts are below the registration threshold are not required to register for GST. A pure agent who incurs costs on behalf of a recipient and merely recovers the actual amounts, without taking title or using the goods or services for personal benefit, may exclude those reimbursed costs from the taxable value of supply; other expenses related to supply remain relevant under the transaction value rules. (AI Summary)