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Selling commission GST liability, Goods and Services Tax - GST

Issue Id: - 115340
Dated: 20-8-2019
By:- Muthukumar Muthunarasimhan
Selling commission GST liability

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Dear Experts,

As per the CGST Act Sec 9(3) selling Commission paid to a person in the taxable territory who has falls below the threshold limit is to be covered under RCM ? Else exempt upto Sep 2019 as per Notification.Pls advice.

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Posts / Replies

Showing Replies 1 to 6 of 6 Records

1 Dated: 20-8-2019
By:- Ganeshan Kalyani

RCM is not applicable w.e.f.13.10.2017 on inward supply of goods or services or both from a person not registered under GST. Now , that provision u/a 9(4) is rescinded. Hence, if the selling agent is not registered under GST then RCM is not applicable to you. Also, the said service is not falling under 9(3). Further, if that agent is registered then he will charge GST on the invoice.

2 Dated: 20-8-2019
By:- raghu raghu

commissions also taxable,

3 Dated: 20-8-2019
By:- Ganeshan Kalyani

If the commission of the agent crosses the threshold limit then he has to register under GST. Commission is a taxable service.

4 Dated: 21-8-2019

Our views are also at par with our Experts.

5 Dated: 21-8-2019

Commission agent is covered under Section 24(vii) of CGST Act for the purpose of compulsory registration.

6 Dated: 24-8-2019
By:- Muthukumar Muthunarasimhan

Dear Experts,

Thanks for all those who responded to my query regarding the applicability of GST on selling commission under RCM. I understood that irrespective of the Turnover a person who has received a selling commission then he has to compulsorily register under the Act and collect the GST and pay.


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