https://www.taxtmi.com/circulars?id=61177 Scope of GST treatment for principal-agent dealings turns on the agent's representative character and the mechanics of invoice issuance. Schedule I treats certain transfers of goods between principal and agent as deemed supply without consideration where the agent supplies or receives goods on behalf of the principal. The operative test is whether the agent issues the invoice in his own name or the principal's name; issuance in the agent's name indicates authority to transfer title and brings the transaction within Schedule I, with corresponding registration implications. en-us Fri, 07 Sep 2018 00:00:00 +0530 Tue, 28 May 2019 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61177 Scope of GST treatment for principal-agent dealings turns on the agent's representative character and the mechanics of invoice issuance. Schedule I treats certain transfers of goods between principal and agent as deemed supply without consideration where the agent supplies or receives goods on behalf of the principal. The operative test is whether the agent issues the invoice in his own name or the principal's name; issuance in the agent's name indicates authority to transfer title and brings the transaction within Schedule I, with corresponding registration implications. Circulars GST - States Fri, 07 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61177