E-Commerce Operator Must Register for TCS under CGST Act 2017

In re Changejar Technologies Pvt. Ltd (GST AAR Karnataka)

In the case of Changejar Technologies Pvt. Ltd, a critical examination of their business model and its alignment with GST laws has been undertaken. The central questions revolve around their classification as an e-commerce operator and their tax obligations under Section 52 of the CGST Act, 2017.

Analysis:

1. Nature of Business: Changejar operates an online platform facili

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