https://www.taxtmi.com/circulars?id=57655 A commission agent is mandatorily required to register under the clause for persons making taxable supplies on behalf of others only when the principal is a taxable person and the supplies made by the agent are taxable; an agriculturist supplying produce from cultivation is not a taxable person, so agents acting for such agriculturists are not compulsorily registrable under that clause. Separately, a commission agent liable to pay tax under the reverse charge mechanism must obtain compulsory registration under the provision for reverse charge payers. en-us Mon, 12 Nov 2018 00:00:00 +0530 Wed, 21 Nov 2018 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57655 A commission agent is mandatorily required to register under the clause for persons making taxable supplies on behalf of others only when the principal is a taxable person and the supplies made by the agent are taxable; an agriculturist supplying produce from cultivation is not a taxable person, so agents acting for such agriculturists are not compulsorily registrable under that clause. Separately, a commission agent liable to pay tax under the reverse charge mechanism must obtain compulsory registration under the provision for reverse charge payers. Circulars GST - States Mon, 12 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57655