Hi Members,
Request a clarification.
Should an Seller selling through ecommerce operator / portal need to file GST Annual Return - GSTR-9 if it exceeds threshold limits ? Im bit confused and request clarification.
Section 44 / both reads as :
"Every registered person, other than an Input Service Distributor, a person paying tax under Section 51 or Section 52 a casual taxable person and a non-resident taxable person shall furnish an annual return.."
Rule 80 reads as :
(1)" Every registered person, other than those referred to in the second proviso to section 44, an Input Service Distributor, a person paying tax under Section 51 or Section 52, a casual taxable person and anon-resident taxable person, shall furnish an annual return for every financial ..."
As per above section, it is the seller who is paying tax through Section 52 which is being collected by ecommerce operator and is remitted. Hence the query.
Looking forward for your response / clarifications and Thanking in Advance.
Warm Regards
Bala S
CAclubindia
