https://www.taxtmi.com/circulars?id=57676 Mandatory registration of a commission agent under clause (vii) of section 24 arises only when both the principal is a taxable person and the supplies made by the agent are taxable. Commission agents acting for agriculturists who are not taxable persons are not subject to compulsory registration under clause (vii). Separately, commission agents who are liable to pay tax under the reverse charge mechanism remain required to register compulsorily under the provision applicable to reverse charge liability. en-us Mon, 05 Nov 2018 00:00:00 +0530 Fri, 23 Nov 2018 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57676 Mandatory registration of a commission agent under clause (vii) of section 24 arises only when both the principal is a taxable person and the supplies made by the agent are taxable. Commission agents acting for agriculturists who are not taxable persons are not subject to compulsory registration under clause (vii). Separately, commission agents who are liable to pay tax under the reverse charge mechanism remain required to register compulsorily under the provision applicable to reverse charge liability. Circulars GST - States Mon, 05 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57676