TaxTMI 
TaxTMI 
Dear Experts,
As per the CGST Act Sec 9(3) selling Commission paid to a person in the taxable territory who has falls below the threshold limit is to be covered under RCM ? Else exempt upto Sep 2019 as per Notification.Pls advice.
Selling commission GST liability
20 Aug 2019 
6 Replies 
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Selling commission GST: commission agents must register and charge GST; reverse charge not applicable for unregistered suppliers.
Selling commission is a taxable service; reverse charge does not apply to supplies from unregistered persons after rescission of the prior provision. Commission agents are subject to compulsory registration and, if registered, must invoice, collect and remit GST on commissions, with registration required when turnover thresholds are exceeded. (AI Summary)
Selling commission is a taxable service; reverse charge does not apply to supplies from unregistered persons after rescission of the prior provision. Commission agents are subject to compulsory registration and, if registered, must invoice, collect and remit GST on commissions, with registration required when turnover thresholds are exceeded. (AI Summary)