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🛡️ Insurance Agent (LIC/Private)

GST, Tax & Compliance for Insurance Agent (LIC/Private) in India

IRDAI license mandatory. Commission: 5-40% of first year premium. TDS at 5% by insurer.

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Insurance Agent (LIC/Private) Ke Liye GST & Tax Summary

GST Applicable?
✅ Yes — 18% (commission income)
Insurance agent commission 18% GST if > ₹20L.
Income Tax
Commission income: ITR-3 or ITR-4 (presumptive). TDS by insurance company.
Mandatory Compliance
✅ GST (if > ₹20L) ✅ IRDAI agent license renewal ✅ Income Tax ITR

GST Guide for Insurance Agent (LIC/Private)

📋 GST Rate: 18% (commission income) | Threshold: ₹20L (services)

GST registration mandatory ho jaata hai jab Insurance Agent (LIC/Private) ka annual turnover ₹20 lakh cross kare. Insurance agent commission 18% GST if > ₹20L.

  • Monthly GSTR-3B filing (20th of following month)
  • GSTR-1 outward supply details (11th of month)
  • Annual GSTR-9 (December 31)

Income Tax for Insurance Agent (LIC/Private)

Commission income: ITR-3 or ITR-4 (presumptive). TDS by insurance company.

SB
Adv Sandeep Bangarwa
Ba LLB, Tax Consultant
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