Registration of a E-Commerce operator and seller

Can somebody please tell me the latest provisions regarding the registration of both E-commerce operator and seller?

Replies (4)
Quick Summary
This discussion clarifies the registration requirements for e-commerce operators and sellers. It details the application process using Form REG-07 for TCS collection and Form REG-01 for normal taxpayers, including the new Aadhar authentication rule. The thread also covers mandatory registration for e-commerce under Section 24 and threshold limits for normal taxpayers under Section 22.

FOR E-commerce : The provisions for grant of Registration to person Required to collect TCS in accordance with Sec.52 are contained in Rule 12. and application for registration shall be submitted electronically in form REG-07

Normal Taxpayer : As per Rule 8 of CGST Act Required to submit application for Registration in Form REG-01 .
**New rule 4A under Rule 8 has been inserted by Notification 16/2020 e.f 1/4/2020 that every applicant need undergo authentication of Aadhar Number for grant of Registration.

So need to upload the Aadhar card.

Thank you sir.

Can you please throw some light on the threshold limits for registration as well?

As per Section 24 It's mandatory requirement of Registration in case of E-commerce.

But in case of Normal Tax payer in term of Section 22 of CGST , for supply of goods the threshold limit is 40lac & for supply of Services it's 20 Lac.

You may refer notification 65/2017-CT eases mandatory registration in relation to e-commerce

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