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      Question

      An agent makes supplies of taxable goods on behalf of a

      principal who is already registered. 
      A The agent is exempt if his commission is low. Correct Answer Incorrect Answer
      B The agent must register compulsorily regardless of turnover. Correct Answer Incorrect Answer
      C The agent uses the principal’s GSTIN. Correct Answer Incorrect Answer
      D Registration is only needed if the principal is in another state. Correct Answer Incorrect Answer
      E The agent registers only if turnover is > ₹20 Lakhs. Correct Answer Incorrect Answer

      Solution

      Persons who make taxable supplies of goods or services on behalf of other taxable persons, whether as an agent or otherwise, must register compulsorily.

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