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GST - Highlights / Catch Notes

Home Highlights September 2020 Year 2020 This

Requirement to take GSTIN - Agent - the applicant is only ...

Case Laws     GST

September 18, 2020

Requirement to take GSTIN - Agent - the applicant is only authorized to supply the goods and service under the brand name other taxable person - applicant covers under the Sr. No. (vii) of the Section 24 of CGST Act, 2017. Therefore, applicant is liable for taking GST registration. Since applicant is liable for GST registration, he is required to pay GST on supply of goods and services. - AAR

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