sale through e comm

a seller sale items through ecom site to a unregistered person . who will show this sale seller or ecomm site and this is b2b or b2c sale? i need reply by ca/ advocate.
Replies (1)

Supply through e-commerce operator to an unregistered customer shall be considered as B2C supplies. The seller is the owner of such goods and he will show as sales/outward supply in his GST returns not the ecommerce operator. The tax invocie for the said supply would be issued by the seller.

The e-commerce operator gets the commission from the seller, that is their revenue.

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