https://www.taxtmi.com/circulars?id=60774 Schedule I treats transfers of goods between principal and agent as supply without consideration when the agent supplies or receives goods on behalf of the principal; the decisive criterion is whether the agent issues the invoice in his own name and thereby exercises authority to transfer or receive title. If invoices are issued in the principal's name and the agent only facilitates procurement or auctioneering, the entry does not apply. Possession, invoicing practice and authority to pass title determine Schedule I applicability and ensuing registration liability. en-us Mon, 19 Nov 2018 00:00:00 +0530 Sat, 04 May 2019 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60774 Schedule I treats transfers of goods between principal and agent as supply without consideration when the agent supplies or receives goods on behalf of the principal; the decisive criterion is whether the agent issues the invoice in his own name and thereby exercises authority to transfer or receive title. If invoices are issued in the principal's name and the agent only facilitates procurement or auctioneering, the entry does not apply. Possession, invoicing practice and authority to pass title determine Schedule I applicability and ensuing registration liability. Circulars GST - States Mon, 19 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60774