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GST registration for e-commerce operators

srikumar (audit staff) (1203 Points)

22 November 2019

sir, my client has individual started online business (like Flipkart, Amazon) whether individual start e-commerce GST registration or only private company start this business?

documents required for e-commerce GST registration? it same as regular GST registration?

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9 Replies

Sonu Maheshwari (Jr. Account & Finance Manager) (206 Points)
Replied 22 November 2019

YES IT IS COMPULSORY TO OBTAIN GST FOR E COMMERCE OPERATOR

srikumar (audit staff) (1203 Points)
Replied 22 November 2019

Ok sir, whether individual start e-commerce business ?

Sonu Maheshwari (Jr. Account & Finance Manager) (206 Points)
Replied 22 November 2019

Ya individual person can start e commerce business

srikumar (audit staff) (1203 Points)
Replied 22 November 2019

GST registration is normally regular or it's different ?

JATIN DUGGAL (CHARTERED ACCOUNTANT IN PRACTICE) (406 Points)
Replied 22 November 2019

E-commerce Operator means any person who operates e-commerce it can be either individual or company or firm. (for detailed discussion refer Sec 2(45) & (84) of CGST Act, 2017). Thus, As per GST law, any person can start e-commerce.

In case of e-commerce operator he has to take 2 types of Registrations under GST first as normal taxpayer and second as Tax Collector.

Because in case of some types of services provided through e-commerce he is liable to pay tax under RCM i.e. room booking, radio taxi (for detailed discussion refer Notification No. 17/2017-C.T. (Rate) dated 28.06.2017

In case of supply where tax is not payable under RCM, e-commerce is required to collect TCS.

So, two registration has to be obtained first as Taxpayer and second as Tax Collector (E-Commerce)

2 Like

srikumar (audit staff) (1203 Points)
Replied 22 November 2019

Very thankful sir good information

Swarup Kumar Dey Choudhury (SelfEmployed) (35 Points)
Replied 13 March 2020

Hi!

I want to know whether GST registration is required to start a retail online grocery store to sell fruits, vegetables, household needs, body care needs etc to serve the requirements of a small area, say a town. It will operate within 30 km range, within a district, within a state. In NE India, where the threshold limit is 20 Lakh. Can you please explain how it will work, which law is applicable. What is TCS ? Whether it is applicable to it ? Very confused ? Please help me out.

Thanks.

shobhit (student) (23 Points)
Replied 18 August 2020

what to do if a person want to do business for both as an e commerce operator as well as normal course of business

Bhavika Kothari (CA) (1258 Points)
Replied 21 August 2020

GST registration is must for an e-commerce operator. This will be a TCS registration. This will be for the service which the E-commerce operator provides to the seller of the goods. Also since he is selling goods by adding up a margin, he is required to take normal registration too