2. Registration Yes. Section 24 provides that the threshold exemption is not available to e-commerce operators and they would be liable to be registered irrespective of the value of supply made by them.
3. Threshold exemption? No. Section 24 provides that the threshold exemption is not available to such suppliers and they would be liable to be registered irrespective of the value of supply made by them.
4. Composition Scheme No Benefit under Composition Scheme
5. Collection of Tax at Source:
7. Annual Return
Annual Return to be submitted by 31st Dec of subsequent year.
Electronic Commerce to mean the supply or receipt of goods and/ or services, or transmitting of funds or data, over an electronic network, primarily the internet, by using any of the applications that rely on the internet, like but not limited to e-mail, instant messaging, shopping carts, web services, universal description Discovery and integration (UDDI), File Transfer Protocol (FTP) and Electronic Data Interchange (EDI) whether or not the payment is conducted online and whether or not the ultimate delivery of the goods and/or services is done by the operator.
an Electronic Commerce Operator (Operator) as every person who, directly or indirectly, owns, operates or manages an electronic platform which is engaged in facilitating the supply of any goods and/or services. Also a person providing any information or any other services incidental to or in connection with such supply of goods and services through electronic platform would be considered as an Operator. A person supplying goods/services on his own account, however, would not be considered as an Operator.
|E-Commerce Operator||Not an Ecommerce Operator||Not an Ecommerce Operator|
|Amazon and Flipkart are e-commerce Operators because they are facilitating actual suppliers to supply goods through their platform (popularly called Market place model or Fulfillment Model)||Amazon and Flipkart will not be treated as e-commerce operators in relation to those supplies which they make on their own account (popularly called inventory Model).||Titan supplying watches and jewels through its own website would not be considered as an e-commerce operator for the purposes of this provision.|