Corrigendum to Circular No. 57/2018-GST dated the 5th November, 2018 (effective from 4th September, 2018).

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..... endum to Circular No. 57/2018-GST dated the 5 th November, 2018 (effective from 4 th September, 2018). In para 9 of the Circular No. 57/2018-GST dated the 5th November, 2018 (effective from) 4 th September,2018), for However, in cases where the supply of agricultural produce is not exempted and liable to lax, such commission agent shall be liable for compulsory registration under .....

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..... tivation of land is not liable for registration and therefore does not fall within the ambit of the term taxable person . Thus a commission agent who is making supplies on behalf of such an agriculturist, who is not a taxable person. is not liable for compulsory registration under clause (vii) of section 24 of the GGST Act. However, where a commission agent is liable to pay under reverse charge, .....

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