[Payment of certain sums by e-commerce operator to e-commerce participant] 194-O. (1) Notwithstanding anything to the contrary contained in any of the provisions of Part B of this Chapter, where sale of goods or provision of services of an e-commerce participant is facilitated by an e-commerce operator through its digital or electronic facility or platform (by whatever name called), such e-commerce operator shall, at the time of credit of amount of sale or services or both to the account of a..
Introduction In this article, we would touch upon a comprehensive analysis of the Electronic Commerce industry along with the relevant aspects which are likely to impact their business operations. As per Section 2(45) of CGST Act, 2017, "electronic commerce operator means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce." As per above, a person who is providing a virtual platform for others to sell goods or services is..