CBIC clarified mandatory GST registration requirements for ...

Commission Agents Need GST Registration Only When Serving Taxable Principals and Making Taxable Supplies Under Section 24(vii)

February 22, 2025

Circulars GST

CBIC clarified mandatory GST registration requirements for commission agents under Section 24(vii) of CGST Act. Commission agents must register only when serving taxable principals and making taxable supplies. Agents representing agriculturists are exempt from mandatory registration since agriculturists supplying cultivation produce are not taxable persons under Section 23(1)(b). However, commission agents liable under reverse charge mechanism must mandatorily register per Section 24(iii). This corrigendum modifies Circular 57/31/2018-GST to clarify the dual conditions for mandatory registration and specific exemption for agents of agriculturists.

View Source

← Previous Next →

CBIC clarified mandatory GST registration requirements for ...

Commission Agents Need GST Registration Only When Serving Taxable Principals and Making Taxable Supplies Under Section 24(vii)

February 22, 2025

Circulars GST

You may also like:

The need for clarity and concrete reasons in the cancellation of GST registrations.

Cancellation of GST registration of petitioner - assessee was not found to be existing at its principal place of business - it is noted that the petitioner had made an...

CBIC clarified that transactions in vouchers, whether recognized as pre-paid instruments by RBI or not, are neither supply of goods nor services. Trading of vouchers on...

Addition of commission expenses and franking charges - Allowable business expenditure or not? - The Tribunal acknowledged that the assessee had provided details of the...

GST registration for multiple companies from same address - There is no prohibition under GST law for obtaining GST registration to a shared office space or virtual...

Disallowance of claim of commission payment - Liability to deduct TDS for making payment to Non-Residents - withholding tax - where payment of commission has been made...

Demand of service tax - C & F are agent services - mere booking of orders for the principal by an agent on commission basis is not covered under C & F agent services - AT

Classification - C&F Agent - mere procuring or having orders for the principal by an agent on payment of commission basis would not amount to providing services as...

Allowance of Tax Deducted at Source (TDS) claimed by a "Kaccha Aaratiya" (commission agent) engaged in selling agricultural produce on behalf of farmers. The key points...

Levy of Service tax - Business auxiliary service - commission retained/earned towards the service rendered by them to the co-GSA/IATA - The Tribunal finds that the...

Service Tax on commission - status - Commission agent versus dealer - from the perusal of facts, circumstances and agreement, assessee has been held as commission agent - AT

TDS u/s 195 - Disallowance of sales commission paid to foreign agents - There is no dispute that these foreign agents do not have permanent establishment in India and...

TDS u/s 195 - Disallowance of commission, brokerage and discount expenses - in the instant case where the overseas agents were paid commission for securing order etc.,...

Commission Agent or not - in the case of sales made directly by JCBI in the territory assigned to the Respondents for which respondent is receiving commission under...

Disallowance of commission paid - the payments were made by an agent and there was no evidence to suggest that the assessee had made any illegal commission payment to...

Quick Updates: