Question33:-The company B is trading company having turnover of more than 15 cr
Company want to give commission to A
Person A , The receiver is not registered under gst, as a commission agent need to get registered irrespective of threshold limit.(Hope my view is right).
Whether B company will be liable to pay gst on commission on RCM Basis.
Reason is RCM is right now not applicable for unregistered dealers and in future whether any dept officer can claim on B company to pay tax since company is dealing with unregistered dealers.

Answer You might be deriving the conclusion that registration is must on the basis of section 24 The same is as follow
SECTION 24 OF CGST ACT
(vii) persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise;
Now let us consider the practical position the same is as follow
If the commission is paid on the basis of some performance like on sale of property etc when a dealer find a buyer for seller of property then he does not sale property on behalf of other in that case this subsection will not apply but when a ticketing agent sale ticket of air line then he sale on behalf of other in that case this section will apply
So please check the application of section first (Reply dt. 17/4/2018)