02 January 2025
I am supplier who sale good thorough flipkart, meeso through ECO, can i take registration under composition scheme? I am supplier from Maharashtra, supply goods to out of Maharashtra through ECO, am i eligible for composition scheme ?
02 January 2025
No. Based on the recommendations of the GST Council, has issued a notification [Notification No. 36/2023-Central Tax – Dt: 4th August 2023] under Section 148 of the Central Goods and Services Tax Act, 2017. This notification, effective from October 1, 2023, outlines a special procedure for electronic commerce operators involved in facilitating the supply of goods by individuals or businesses paying tax who has registered under composition scheme under Section 10 of the said Act. As per the notification composite taxpayers in India are allowed to work with e-commerce operators for intra-state supply only as of October 1, 2023. Electronic commerce operators will not permit any inter-State supply of goods by the registered suppliers utilizing their platform.