https://www.taxtmi.com/circulars?id=57668 Scope of the principal agent relationship under Schedule I hinges on the agent's representative character and whether the agent issues the invoice in his own name or has authority to transfer title. Only where the agent supplies or receives goods on behalf of the principal (and invoices in his name or takes title) does the Schedule I entry treat the transaction as a supply without consideration; services between principal and agent require consideration and fall outside this entry. Invoice issuance is the objective criterion to determine coverage and consequent registration obligations. en-us Mon, 05 Nov 2018 00:00:00 +0530 Fri, 23 Nov 2018 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57668 Scope of the principal agent relationship under Schedule I hinges on the agent's representative character and whether the agent issues the invoice in his own name or has authority to transfer title. Only where the agent supplies or receives goods on behalf of the principal (and invoices in his name or takes title) does the Schedule I entry treat the transaction as a supply without consideration; services between principal and agent require consideration and fall outside this entry. Invoice issuance is the objective criterion to determine coverage and consequent registration obligations. Circulars GST - States Mon, 05 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57668