Is GST Registration necessary for Small Travel Agent ?

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Is GST Registration necessary for Small Travel Agent ?


Lot of small travel agents are thinking that we have a turnover less than Rs.2000000/- (Twenty Lakhs). And will not get registered under GST.

Few thinks that our commission in a year is less than Rs.2000000/- (Twenty Lakhs) in a year so we don't require to have a registration under GST.

Please forget what so ever you are thinking to escape from GST. Please go through Section 24 of GST Act which is mentioned below and point (vii) insists to have a registration under GST.

Section 24 Compulsory registration in certain cases.
Notwithstanding anything contained in sub-section (1) of section 22, the following categories of persons shall be required to be registered under this Act,––
  1. persons making any inter-State taxable supply;
  2. casual taxable persons making taxable supply;
  3. persons who are required to pay tax under reverse charge;
  4. person who are required to pay tax under sub-section (5) of section 9;
  5. non-resident taxable persons making taxable supply;
  6. persons who are required to deduct tax under section 51, whether or not separately registered under this Act;
  7. persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise;
  8. Input Service Distributor, whether or not separately registered under this Act;
  9. persons who supply goods or services or both, other than supplies specified under sub-section (5) of section 9, through such electronic commerce operator who is required to collect tax at source under section 52;
  10. every electronic commerce operator;
  11. every person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person; and
  12. such other person or class of persons as may be notified by the Government on the recommendations of the Council.

So either you register your agency under GST, 

If still waiting and thinking. 

Then Think to close the agency too.



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12 Comments

  1. Can small Agent go for composition scheme??

    ReplyDelete
    Replies
    1. In GST Law Service Sector is not allowed for Composition scheme, except for small restaurants upto a turnover of Rs.5000000/- Fifty lakhs only.

      Contact us for all GST solutions. Expert for Tour & Travel Industry

      Delete
  2. What should a minor person do when he have registered website for online tour & travel ticketing of Air & buses, and hotel bookings.
    He have registered trademark logo too.
    But Government is not providing GST registration to that minor person ?

    ReplyDelete
    Replies
    1. The article is for compulsory registration only where any type of person who is engage in tourism business needs to be registered under GST.

      More over for GST registration there is no restriction by government for any business. Even a small tea shop wants to get registered then he can do with a small turnover of 2-3 lakhs in a year.

      We can assist you in getting the registration and further filling. call 09308354632 / or mail bibhutinarainthakur@gmail.com

      Delete
  3. What should a minor person do when he have registered website for online tour & travel ticketing of Air & buses, and hotel bookings.
    He have registered trademark logo too.
    But Government is not providing GST registration to that minor person ?

    ReplyDelete
  4. The minor one have been registered as sole proprietorship under MSME too & have valid current account on his firms name, even he got the online payment gateway too. ?????

    ReplyDelete
  5. But my problem is the proprietor person is underage (only 15 yes old) & Govt. is not allowing him for GST registration.

    ReplyDelete
  6. I AM THINKING OF OPENING A NEW TRAVEL AGENCY. IS IT MANDATORY TO REGISTER FOR GST FROM STARTING OR I CAN REGISTER AFTER A YEAR

    ReplyDelete
  7. Thank you very much for keep this information. GST Registration

    ReplyDelete
  8. I am travel agent, booking air tickets through head office and deposit the amount after deduction my commission at thier bank account directly. in this case I am only getting remuneration. please guide me about GST
    THANKING YOU
    pradeep

    ReplyDelete