gst e-commerce operator (eco)

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The Government may, on the recommendations of the Council, by notification, specify categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator if such services are supplied through it, and all the provisions of this Act shall apply to such electronic commerce operator as if he is the supplier liable for paying the tax in relation to the supply of such services: Provided that where an electronic commerce operator does not have a physical presence in the taxable territory, any person representing such electronic commerce operator for any purpose in the taxable territory shall be liable to pay tax: Provided further that where an electronic commerce operator does not have a physical presence in the taxable territory and also he does not have a representative in the said territory, such electronic commerce operator shall appoint a person in the taxable territory for the purpose of paying tax and such person shall be liable to pay
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The Government may, on the recommendations of the Council, by notification, specify categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator if such services are supplied through it, and all the provisions of this Act shall apply to such electronic commerce operator as if he is the supplier liable for paying the tax in relation to the supply of such services: Provided that where an electronic commerce operator does not have a physical presence in the taxable territory, any person representing such electronic commerce operator for any purpose in the taxable territory shall be liable to pay tax: Provided further that where an electronic commerce operator does not have a physical presence in the taxable territory and also he does not have a representative in the said territory, such electronic commerce operator shall appoint a person in the taxable territory for the purpose of paying tax and such person shall be liable to pay
yaa got it thnx
Hope now ur query will resolved 😀😀😀
yes sure
in case of online housekeeping services whether eco will b liable to pay tax @ 5 % or 18% on commission amount bcoz as per 25th council meeting the rate is reduced to 5% without itc.And in case of this type of service where eco is not liable to collect TCS , which form required to b filed by eco?
Housekeeping services provided through ECO is liable to 5% gst without itc.... And tds /tcs provision is not applicable yet.... Eco charge commission @ 18% but housekeeper can't take itc of that in case of charging 5% gst... And regular GST return GSTR1 GSTR3B for housekeeper... For eco operator different GST return AND not for housekeeping service provider


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