APPLICABILITY OF COMPOSITION SCHEME

757 views
User Avatar

student
54 Points Posted on 05 August 2020
Hi,
I have a client who is into sale of milkshakes.. and he is registered as composition dealer under gst. Now, the question is will he be eligible to resgister in swiggy or zomato.
0 Reply Share Follow
On 05 August 2020 at 19:14 Report
Replies (9)
Quick Summary
This discussion clarifies the eligibility of GST composition dealers to sell through e-commerce platforms like Swiggy and Zomato. While initially debated, the consensus is that composition dealers are restricted from supplying goods via e-commerce operators who are required to collect tax at source (TCS) under Section 52 of the CGST Act. Therefore, if Swiggy or Zomato deduct TCS, a composition dealer cannot use their services for sales.

User Avatar

Proprietor
161 Points Posted on 05 August 2020
No he is not eligible to register on swiggy or Zomato as they are ECO Nd composition dealer cannot make supply through ECO.
Reply
On 05 August 2020 at 19:29
User Avatar

student
54 Points Posted on 05 August 2020
Thank you for the rly, it helped me a lot
Reply
On 05 August 2020 at 19:36
User Avatar

Proprietor
161 Points Posted on 05 August 2020
Ur most welcome
Reply
On 05 August 2020 at 19:38
User Avatar

Profession
28265 Points Posted on 05 August 2020
It's an absolute wrong reply.
composition dealer can easily take the help of logistics partner.
Reply
On 05 August 2020 at 20:16
User Avatar

Proprietor
161 Points Posted on 05 August 2020
As per the Provision of Section 10(2)(d) of the CGST Act 2017, persons who are supplying goods through E-commerce operator is not eligible to opt for Composition Scheme u/s 10(1)

Read more at: https://www.caclubindia.com/forum/restaurant-under-composition-scheme-502387.asp
Reply
On 05 August 2020 at 20:27
User Avatar

Profession
28265 Points Posted on 05 August 2020
The reason is that e commerce operators cannot opt for composition scheme.
Taxable person having food business and beverages drink cannot opt for composition scheme.
Reply
On 05 August 2020 at 21:51
User Avatar

1313 Points Posted on 05 August 2020
Section 10(2)(d) of CGST Act stated that a composite dealer cannot engaged in making any supply of goods through Electronic Commerce Operator (ECO) who is required to collect tax at source under section 52 of this act. A composite dealer cannot collect tax under GST.
Reply
On 05 August 2020 at 23:07
User Avatar

GST Practitioner
55067 Points Posted on 06 August 2020
Yes the Section 10(2)(d) restricted the Composition to supply through E-commerce , but those E-commerce who are deducting TCS u/s 52 of CGST Act .
Thus if Swiggy or Zomato is deducting TCS , then Composition dealer cannot supply through them.
Reply
On 06 August 2020 at 00:03
User Avatar

Profession
28265 Points Posted on 06 August 2020
To all the members who have answered this question...


the question is faulty..
ecommerce operator cannot opt for composition scheme.
Reply
On 06 August 2020 at 07:42

Leave a Reply

Post Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Recent Topics :

  1. Bank balance in ITR-3
  2. INCLUDING PROFITS FROM REIT / INVIT IN SHARE TRADI
  3. Tempsens Instruments IPO GMP Allotment Listing dat
  4. Upload Type - Correction. Not showing in TDS filli
  5. Partnership tax audit query
  6. ERROR SHOWING PARTNER REMUNERATION ITR 3 TIME OF V
  7. Form 146 foreign remittance us citizen
  8. GST 16(2) notice
  9. Which GSTR-1 upload error do you hit most often?
  10. Need advice regarding accounting fees

More recent discussions | Post

Related Topics :

Loading