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    <title>Commission on sale</title>
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    <description>Commission paid or received in distribution arrangements is subject to GST rules and may require registration when aggregate taxable turnover exceeds the prescribed threshold. Reverse charge for commission payments to unregistered retailers is deferred, so payers who are registered persons need not treat such payments as subject to reverse charge during the deferment; registered principals or distributors should reflect commission invoices in their returns per invoicing and reporting requirements.</description>
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      <description>Commission paid or received in distribution arrangements is subject to GST rules and may require registration when aggregate taxable turnover exceeds the prescribed threshold. Reverse charge for commission payments to unregistered retailers is deferred, so payers who are registered persons need not treat such payments as subject to reverse charge during the deferment; registered principals or distributors should reflect commission invoices in their returns per invoicing and reporting requirements.</description>
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