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Registration of a E-Commerce operator and seller

Sonia Bansal (Student) (38 Points)

25 May 2020

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

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4 Replies

Pankaj Rawat (GST Practitioner) (55030 Points)
Replied 25 May 2020

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.

Sonia Bansal (Student) (38 Points)
Replied 26 May 2020

Thank you sir.

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

Pankaj Rawat (GST Practitioner) (55030 Points)
Replied 28 May 2020

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.