E commerce marketplace

This discussion clarifies whether vendors selling on an e-commerce platform require GST registration, even if their turnover is below the £20 lakh threshold. The key factor is that if the e-commerce operator is collecting Tax at Source (TCS) under Section 52 of the CGST Act, then all vendors supplying through the platform must have GST registration, regardless of their turnover or delivery area. This is mandated by Section 24(ix) of the CGST Act 2017.