GST: What is the procedure to be followed in case of a sale return?

At the time of undertaking a sale transaction, the supplier must issue a tax invoice charging applicable GST

Is it necessary for all commission agents to register under GST irrespective of the turnover, according to the Section 24? If not, request you to explain which type of agents should compulsorily register?

The Central Goods and Services Tax Act defines an agent as a person, including a factor, broker etc, who carries on the business of supply or receipt of goods or services or both on behalf of another.

According to the registration provisions under the GST law, certain persons are mandatorily required to take registration even though their annual aggregate turnover may be below the prescribed general threshold limit of