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Summarised Provision of GST Registration Applicability in case of  E-Commerce Supply

1. Electronic Commerce u/s-2(44)

Supply of Goods or Services or both, including digital products over digital or electronic network.

2. E-commerce Operator u/s-2(45)

Any Person who:

  • Owns,
  • Operates or
  • Manages digital or electronic facility or platform

For electronic commerce

Flow Chart of GST Registration Applicability in case of Electronic Commerce Supply

3. Mandatory Registration for E-Commerce Operator & Suppliers Supplying through it u/s-24

Section-24(iv)

Section-24(ix)

Section-24(x)

Section-24(i) & 24(iii)

  • Intra-State Supply of Services specified u/s-9(5)
  • Deemed Supplier of Service: 

E-Commerce Operator

  • Person who Supply goods or services or both
  • Other than Supplies specified u/s-9(5)
  • Through such E-Commerce Operator
    • Who is required to collect tax at source u/s-52
  • Every E-commerce Operator
  • Who is required to collect tax at source u/s-52
  • Irrespective of Value of Supply made by them
  • E-commerce Operator &
  • Suppliers Supplying through it
  • Who are making any Inter-State Taxable Supply u/s-24(i)
  • Who are required to pay tax under reverse charge u/s-24(iii)
  • Registration threshold applicable
  • Irrespective of value of supply made by them
 
  • Notification No.65/2017-Central Tax dt.15/11/2017
  • Powers Conferred u/s-23(2)

Conditions:

  • Person(s) making Supply of Services
  • Other than Supply Specified u/s-9(5)
  • Through an E-Commerce Operator who is required to Collect Tax at Source u/s-52
  • AATO does not exceeds Rs.20 Lakhs
  • AATO does not exceeds Rs.10 Lakhs in case of “Special Category States” other than State of J&K.

Implication(s):

  • Exemption from obtaining GST Registration
  • Notification No.17/2017-Central Tax (Rate) dt.28/06/2017
  • Powers Conferred u/s-9(5)

Categories of Services

Tax on Intra-State Supplies shall be paid by

Services by way of transportation of passengers by a radio-taxi, motorcab, maxicab and motor cycle

  • E-Commerce Operator

Services by way of providing accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes

  • E-Commerce Operator
  • Supplier Supplying such Services through E-Commerce Operator
  • If Supplier is liable for Registration u/s-22(1) of CGST Act.
 

Acronym/Abbreviations:

Sr. No.

Acronym / Abbreviations

Description

1

ECO

Electronic Commerce Operator

2

E-Commerce

Electronic Commerce

3

AATO

Annual Aggregate Turnover

Disclaimer: The aforesaid article presents the view of an independent writer who is an expert of Income Tax  / GST  Related Matters. The article is informative in nature and writer of the article shall not be responsible for any direct / indirect loss or liability incurred by the reader for taking any decisions based on the contents and information given in article. Please consult your tax consultant / tax advisor before making any decision.

Refer attached PDF File containing Flow Chart of GST Registration Applicability in case of Electronic Commerce Supply

Also Read: Extract of Provisions Contained in Faceless Assessment Scheme w.e.f. 1st April 2021

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