Manager - Finance & Accounts
58504 Points
Joined June 2010
Hey! Here’s the clarity on your scenario:
Is this person an e-commerce operator under GST?
No, not really, based on the descripttion:
This means the person is NOT facilitating supply of goods or services via the platform, but just providing information service.
What does this imply for GST registration?
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Since no supply is being facilitated through the platform, the person is not an e-commerce operator under GST law.
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However, the person is providing an information service through the app.
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If the aggregate turnover from such information services crosses the GST registration threshold (e.g., Rs. 20 lakh or Rs. 10 lakh in special category states), then registration for GST is required as a regular service provider.
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If the person is not charging any money (no fee, no subscripttion, no commission), then turnover may be nil or minimal and GST registration may not be mandatory.
Summary:
| Condition |
Conclusion |
| No sale of goods or services on app |
Not an e-commerce operator |
| No commission or fees charged |
No e-commerce TCS liability |
| Provides information service |
May require GST registration if turnover exceeds threshold |
| No fees charged |
No GST liability |
What to do next?
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Assess if the app owner is charging anything (subscripttion, ads, or any service fees).
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If charging fees and turnover crosses threshold → get regular GST registration.
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If no income from app → no GST registration needed for now.