https://www.taxtmi.com/article/detailed?id=15062 GST liability depends on the invoice test: when an agent invoices in his own name Schedule I treats him as supplying to the customer and GST can attach to the gross invoiced value; when the principal issues the invoice, the agent is not deemed to supply and GST is leviable only on the commission income. Mandatory registration applies to agents making taxable supplies on behalf of a taxable principal, but both conditions must be satisfied before compulsory registration is triggered. Administrative circulars and advance rulings support invoice issuance over fund flow and recognize export or exemption treatments for certain commission services. en-us Tue, 09 Sep 2025 08:39:40 +0530 Tue, 09 Sep 2025 08:39:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15062 GST liability depends on the invoice test: when an agent invoices in his own name Schedule I treats him as supplying to the customer and GST can attach to the gross invoiced value; when the principal issues the invoice, the agent is not deemed to supply and GST is leviable only on the commission income. Mandatory registration applies to agents making taxable supplies on behalf of a taxable principal, but both conditions must be satisfied before compulsory registration is triggered. Administrative circulars and advance rulings support invoice issuance over fund flow and recognize export or exemption treatments for certain commission services. Articles Goods and Services Tax - GST Tue, 09 Sep 2025 08:39:40 +0530 https://www.taxtmi.com/article/detailed?id=15062