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electronic commerce operator

gudla sandeep (20 Points)

11 March 2018

is electronics commerce operator liable for gst in all electronic supplies or only on notified supplies

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Pankaj Rawat (GST Practitioner) (55057 Points)
Replied 11 March 2018

yes , but plz read below I have given how e-operator works

There can be 3 types of sales to e-commerce operator.

1. Supplier sells his goods to e-commerce operator and e-commerce operator delivers those goods to customer and the payment received by e-operator (there will be no levy of TCS to be deducted).

2. E-COMMERCE operator provides godown to his supplier which is treated as a supplier branch/godown (supplier has to show this godown as a branch in GST registration). In this case, supplier bill to branch/godown and from godown/branch, the bill is made to customer and the payment of customer recieved by e-operator ( in this case, the e-commerce operator will deduct TCS(1%) of supplier and sends the balance amount to supplier).

3. Supplier raises bill to customer on behalf of e-operator and the payment is received by e-operator from customer. In this case also, e-operator will deduct TCS and commission and sends the balance amount to supplier

for more read section 9(5), & section 52 of Cgst act

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gudla sandeep (20 Points)
Replied 11 March 2018

sec9(5) -services by way of providing accommodation in hotels inns etc meant for residential or lodging except where person supplying such service through ECO Liable for registration u/s 22(1) ?

what it is conveying