Section 33, The Goods and Services Tax Act, 2009

(1) If a taxable supply is made by or to an agent on behalfof a principal and both the agent and the principal are registered under this Act, any documentation required to be issued by or to the principal, including a GST credit or debit note, may be issued by or to the agent showing the name, address and TIN of the agent. (2) If a taxable supply is made by or to an agent on behalf of a principal and the principal is registered under this Act but the agent is not registered, any documentation required to be issued by or to the principal, including a GST credit or debit note, may be issued by or to the agent but shall be issued using the name, address and TIN of the principal. (3) If a taxable supply is made by or to an agent on behalf of a non-resident principal who is not registered under this Act, any documentation required to be issued by or to the principal, including a GST credit or debit note, shall be issued by or to the agent, using the name, address and TIN of the agent. (4) If a taxable supply is made by or to an agent on behalf of a principal, any documentation required to be issued shall be issued only once and shall not be issued by or to both the agent and the principal. (5) A document issued by or to an agent in accordance with this Act is treated as issued by or to the principal for the purposes of this Act.