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Gst registration for e commerce participant

16 April 2023

is there any notification which require, no need to take registration for e commerce participants for intrastate sale . w.e.f. 1jan 23

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4 Replies

Pankaj Rawat (GST Practitioner) (55037 Points)
Replied 17 April 2023

As per Section Section 24 CGST ACT It is mandatory to obtain registration if supply through E-commerce .
But as per Notification 65/2017 CT supply of services through E-commerce Compulsory registration is not required.

So in case of supply of goods through E-commerce there is mandatory to obtain registration.

Yes As per Section 9(5) R/w Notification 27/17, 17/21 specified by govt ie Hotel accommodation,Housekeeping, plumbing, Carpenter, Tax (ola) & Resturant Services the liability to pay tax is on E-commerce .

So as per above registration is required only if the threshold limit 20 lac get exceeds & for supply of goods as of today there is no Notification issued.p

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gurinder singh (6 Points)
Replied 17 April 2023

Thank you so much
i have one query , if a person creates a arrangement for selling goods through only the direction by operator.,would it fall within the ambit of e commerce,because suppose i have not registered on e commerce portal .I can say without use of website. only message through communication apps.

Pankaj Rawat (GST Practitioner) (55037 Points)
Replied 18 April 2023

Kindly clarify:
Whether E-commerce Operator deposits the payment reced from Customer after deducting his commission to your Bank Account. ??? Or Bill generated by E-commerce to customer is on your behalf. If the answer is NO then you are not supplying through E-commerce , hence no registration is required except subject to threshold limit prescribed in Section 22 of CGST Act is satisfies.