https://www.taxtmi.com/circulars?id=58068 Corrigendum clarifies that compulsory registration for commission agents under clause (vii) of section 24 of the WBGST Act 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 compulsorily registrable under that clause, though agents liable to pay tax under reverse charge must register under the separate reverse charge registration provision. en-us Thu, 22 Nov 2018 00:00:00 +0530 Thu, 06 Dec 2018 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=58068 Corrigendum clarifies that compulsory registration for commission agents under clause (vii) of section 24 of the WBGST Act 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 compulsorily registrable under that clause, though agents liable to pay tax under reverse charge must register under the separate reverse charge registration provision. Circulars GST - States Thu, 22 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=58068