Ecommerce

If a supplier supplies goods or services through E-com operator, would he be entitled to threshold exemption?

No. Section 24 (ix) of the CGST Act of 2017 makes it clear that GST registration threshold exemption will NOT be available to the suppliers supplying goods on through E-commerce platforms. Hence, they will have to register themselves under GST before selling their goods on the E-com platforms.

NOTE: This rule applies ONLY to the E-commerce platforms that are liable to collect Tax at Source (TCS).

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