Briefing of all the Specific Provisions applicable to E-Commerce Operators under GST Act:
Section 2(44),2(45) and 9(5) of CGST Act, 2017
E-commerce means supply of our goods or services or digital products through E-commerce platform or electronic network.
E-commerce operators are the person which provides or facilitates a digital or electronic platform to the businessman to supply their goods or services to the ultimate consumer through E-commerce platform.
If an E-commerce operator does not have any physical presence in the taxable territory (Indian Territory), then the authorized representative of such operator shall be liable to pay tax.
If an E-commerce operator does not have any physical presence in the taxable territory (Indian Territory) and also there is no authorized representative of such operator, then E-commerce operator shall appoint one authorized representative to pay the tax on their behalf.
Registration Provisions applicable to E-Commerce Operators under GST:
As per section 24 of CGST Act, 2017;
Every Electronic commerce operator is mandatory or compulsory to take registration under GST irrespective of the turnover limit of Rs. 20 Lakh / 10 Lakh in a financial year. So it is clearly specified that if the turnover of E-commerce operator is one rupee in a year then even he is liable to get registered himself.
Tax Collected at Source (TCS) under GST:
As per section 52 of CGST Act, 2017;
Every E-commerce operator shall be liable to collect 2% TCS of net value supplied (1% under CGST and 1% under SGST) from the supplier who are supplying their goods or services through Digital Platform
The collected TCS amount should be deposited within 10 days after the month end into the Government Account and furnish a return about it on the same day.
Returns under GST to be filed by E-Commerce Operators
Every E-Commerce operator shall be required to file the details of the supply of goods or services supplied by the suppliers through them in GST FORM GSTR 8 within 10 days after the end of the month.
Details furnished by the operator will be displayed in Part C of FORM GST 2A and same should be matched with the outward supplies furnished by the supplier in FORM GSTR 1
E Way Bill:
If a supplier supplies goods or services through Electronic commerce operator, then the operator may generate the Part-A of FORM GST EWB 01 on the common portal on the basis of invoice or bill of supply or delivery challan or any other documents issued by the supplier. On the basis of which the supply of goods or services can be transported. The vehicle in charge should carry with them (i) the original copy of invoice or any other documents issued by the supplier (ii) the copy of e-way bill generated on common portal.
Important Updates to Know:
Following are the services on which E-commerce Operator shall be liable to pay the gst on the behalf of supplier of services whether it is intra-state supplies or inter-state supplies [Notification No. 17/2017(Central Tax Rate) and 14/2017(Integrated Tax Rate)]
- services by way of transportation of passengers by a radio-taxi, motorcab, maxicab and motor cycle;
- services by way of providing accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes, except where the person supplying such service through electronic commerce operator is liable for registration under clause (v) of section 20 of the Integrated Goods and Services Tax Act, 2017.