Question21:Situation -1.Mr.A is a broker in market, Mr B take his goods to Mr.A of Rs.1.00 Lakh and Mr. A sold that goods to Mr.C and charged to Mr. B 2% commission of Rs.2000/-.
situation -2
Mr. A receive Rs.102000/- and take his commission of Rs.2000/- and remit Rs.100000/- to Mr.B but the goods are directly supplied by Mr.B to Mr.C.
Situation-3
Mr. A receives goods and sold to customers and after selling deducts his commission and remits remaining amount to Mr. A.
Situation 4-
A property dealer who charges his commission from both seller and buyer.
Question-
Please explain compulsory registration is required in the above cases or not'

Answer: According to subsection (vi) of section 24, Agents are liable to compulsory registered where agent makes taxable supply of goods or services on behalf of other taxable person.
In Situation No. 3 supplies are made by Mr. A on behalf of Mr. B, Thus on the basis of above said provision Mr. A required Compulsorily registration without any turnover limit.
In situation -2 and situation 4 where there is no supply by the agent on behalf of other and only commission is received by the agent. Thus there is not any requirement of compulsorily registration.
Whereas in Situation no. 1 It is not clear who received the payment and who raises invoice . In fact you are taken all the combinations in situation 2, 3 & 4.(REPLY dt. 28-02-2018)