GST Practitioner & Accounts
15083 Points
Posted on 11 June 2021
1) you have to take regular regitrsation who intended to supply of Goods services through E.Commerce opreator ,because compostion scheme is not applicable , who engaged in making supply through E.commerce opreator as per section 10 (2A) (c) of the CGST act 2017 .
2) For E.commerce Opreator ( who requried to collect tax at source under section 52) registration is compulsary irrespective of the turnover as per section 24(x) of the CGST 2017 .