gst registration

Registration 112 views 2 replies

karan vij

64 Points Joined August 2017

question: Let's say an ECO is supply goods or services which are exempt under Gst as we know ECO are required to make compulsorily registered under section 24 but the fact is section 24 overrides section 22 which means that there is no turnover criteria for ECO AND such eco have be registered but as per section 23 any person supplying exmepted goods are Not liable to registered now the question whether Such Eco have to obtained registration under gst if such eco is supplying exempted goods.

Replies (2)

CA Sunil Kumar

Chartered Accountant

4524 Points Joined July 2014

Registration are compulsory for ECO u/s 24. Only difference in case of exempted supplies is that When Seller supplies exempted or Zero-Rated Goods through E-commerce Operator then As Per Section 52(1) of CGST Act, 2017 TCS will not be collected because according to such provision TCS will be collected when taxable supply is made through E-commerce operator when supply is not taxable TCS will not be collected.