Dear Sir, one of my client is brokerage & commission agent. My question is what will be threshold limit for GST registration of income from commission and brokerage? or he has to take registration irrespective of turnover? kindly guide

Reply—Agent is defined under section 2(5) of the CGST Act, 2017 and it coveres supplier of services also. According to this definition “agent” means a person, including a factor, broker, commission agent, arhatia, del credere agent, an auctioneer or any other mercantile agent, by whatever name called, who carries on the business of supply or receipt of goods or services or both on behalf of another.

According to section 24(vii) persons who make taxable supply of goods or services or both on behalf of other taxable persons whether As an agent or otherwise are required to get compulsory registration. 

If taxpayer falls in above category, he is required to register under GST irrespective of amount of turnover. See the nature of your commission income.