GST ANNUAL RETURN FOR A ECOMMERCE SELLER

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Bala

Chartered Accountant

43 Points Posted on 05 December 2024

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

Replies (2)

Quick Summary

This discussion clarifies whether e-commerce sellers paying tax under Section 52 (via e-commerce operators) are required to file the GST Annual Return (GSTR-9). Based on Section 44 and Rule 80 of the CGST Rules, sellers meeting specific criteria and paying tax under Section 52 are generally exempt from filing GSTR-9, regardless of their turnover exceeding the threshold. This exemption applies provided they are not an Input Service Distributor, casual taxable person, or non-resident taxable person.

Rama chary Rachakonda

Master in Accounts & high court Advocate

9620 Points Posted on 05 December 2024

GST Annual Return - GSTR-9 The GST Annual Return (GSTR-9) is required to be filed by every registered person, except for a few specified categories.

Exemption for Sellers Paying Tax under Section 52 As per Section 44 and Rule 80 of the CGST Rules, 2017, a seller who pays tax under Section 52 (i.e., tax collected by the e-commerce operator) is exempt from filing the GST Annual Return (GSTR-9).

Conditions for Exemption To be eligible for this exemption, the seller must meet the following conditions:

1. The seller should be paying tax under Section 52.

2. The seller should not be an Input Service Distributor, a casual taxable person, or a non-resident taxable person. Conclusion If the seller meets the above conditions and pays tax under Section 52, they are exempt from filing the GST Annual Return (GSTR-9), even if their turnover exceeds the threshold limits.