https://www.taxtmi.com/forum/issue?id=117392 If an agent meets the CGST rules' pure agent criteria, petty cash reimbursements made on behalf of a principal are excluded from the agent's turnover, need not be treated as taxable supplies, and are not required to be reported as sales in GSTR 1 or as revenue in the agent's financial statements; vendor invoices in the principal's name do not preclude this treatment provided the pure agent conditions are satisfied and properly documented. en-us Sat, 31 Jul 2021 21:14:26 +0530 Thu, 23 Jan 2025 15:54:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117392 If an agent meets the CGST rules' pure agent criteria, petty cash reimbursements made on behalf of a principal are excluded from the agent's turnover, need not be treated as taxable supplies, and are not required to be reported as sales in GSTR 1 or as revenue in the agent's financial statements; vendor invoices in the principal's name do not preclude this treatment provided the pure agent conditions are satisfied and properly documented. Discussion-Forum GST Sat, 31 Jul 2021 21:14:26 +0530 https://www.taxtmi.com/forum/issue?id=117392