Sellers supplying services as mentioned in the Section 9(5) of the CSGT Act of 2017, are NOT required to be registered under GST even if the turnover from selling the services through the E-com platform is higher than the GST registration threshold limit. Therefore, the E-Com aggregators shall be subjected to pay Tax on the supplies of goods/services specified under Section 9 (5) of the CGST Act.
- Is it mandatory for every E-commerce operator to obtain the GST Registration?
- If a supplier supplies goods or services through E-com operator, would he be entitled to threshold exemption?
- Will an e-commerce operator be liable to pay tax in respect of supply of goods or services made through it, instead of actual supplier?
- What is the meaning of ‘net value of taxable supplies’ in E-commerce under GST?
- Is every e-commerce operator required to collect tax on behalf of actual supplier?
- When should the E-commerce operator collect the tax?
- How can suppliers supplying goods or services on E-commerce platforms claim Input Tax Credit?
- Which GST returns required to be submitted by the E-commerce operators? What are the details to be submitted in the returns?
- What does ‘Matching in e-commerce provisions’ mean and how it is going to work? What happens if the details remain mismatched?
- Sellers selling on the ECOs may have common places of business, especially if their goods are stored in a shared facility operated by the ECO. This shall result in the same additional place of business being registered by multiple suppliers. Is this allowed?