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

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..... ed the 5th November, 2018 (effective from 4th September, 2018). In para 9 of the Circular No. 57/2018-GST dated the 5th November, 2018 (effective from) 4th 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 sub-section (vii) of section 24 of the GGST Act." r .....

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..... 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, such an agent will be required to get registered compulsorily under .....

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