https://www.taxtmi.com/circulars?id=68150 The corrigendum states that compulsory registration of a commission agent under clause (vii) of section 24 arises only when the principal is a taxable person and the agent's supplies are taxable; an agriculturist whose produce is exempt is not a taxable person, so agents dealing solely for such agriculturists need not compulsorily register under clause (vii), but agents liable to pay tax under the reverse charge mechanism must obtain mandatory registration under section 24. en-us Mon, 05 Nov 2018 00:00:00 +0530 Sat, 22 Feb 2025 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68150 The corrigendum states that compulsory registration of a commission agent under clause (vii) of section 24 arises only when the principal is a taxable person and the agent's supplies are taxable; an agriculturist whose produce is exempt is not a taxable person, so agents dealing solely for such agriculturists need not compulsorily register under clause (vii), but agents liable to pay tax under the reverse charge mechanism must obtain mandatory registration under section 24. Circulars GST Mon, 05 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68150