GST and ecommerce platform

I think you as well as your clients would need to get registered in GST as I think GST was brought in for e commerce because they are naturally going to do business in inter as well as intra state and even if someone has told you that compulsion of registration has been removed for e commerce then also as you will do inter state business you will be required to get registered in GST.

As GST registration is compulsory for inter state business.

However you can opt for quarterly return as your turnover would be below 5 crore.

You won't be required to deduct tax at source as you are the service provider therefore your client would deduct your TDS if they are required to do so.

Hi S Kulshreshtha,

Hope you are doing well !

1. Yes, all the traders/dealers selling goods/services online would need to get registered under GST even if their turnover is less than 20 Lakhs for claiming the tax deducted by aggregators.

2. GST registration is compulsory for inter state business.

3. Tax Collected at Source (TCS) is income tax collected in India payable by the seller who collects in turn from the buyer and it is provided under section 206C of Income Tax Act, 1961 at the sale of some goods which are specified. You dont required to collect tax at source (TCS) based on each sale.

Thanks & Regards,

Payal Chhajed

Hi,

- For e-commerce, registration is mandatory if they are liable to collect TCS.

- In case of small traders- For inter-state sale of goods, registration is compulsory.

- I think provisions of TCS are deferred.

- Apart from GST, there are implications of Income tax law and other laws depending upon the constitution of the business.

Thanks

Hi S Kulshreshtha

1. Yes, GST registration is mandatory without any threshold limit.

2. E-commerce sellers have Rs. 20 lacs threshold limit. So they would not require GST registration till their turnover is within 20 lacs.

3. TCS provisions are not applicable yet in GST. They have been deferred.

4. Apart from GST, income tax shall also apply. We may help out if there's any specific query.

I don't think there is any amendment in law regarding non registration of small trader who sell inter state and have sales below 20 lakh. I think they are still required to get registered.

Also there is a provision in GST regarding TCS is compulsorily required to be deducted by e commerce agreegator before making payment to supplier and therefore in this case e commerce agreegator has to register compulsorily and also the supplier if they want to take benefit of credit of such TCS.

It is said that this law will be effective from 1st Oct 2018

Hi

Notification 65/2017 is not applicable to you as e-commerce operator. E-commerce operators have to get registered compulsorily.

Sellers/ suppliers of services through e-commerce platform do not require GST registration till their turnover is 20 lacs- whether the sales are intra state or inter state.

1. You need GST registration.

2. E-commerce sellers do not require GST registration upto threshold limit.

# 20 lacs limit applies to all sellers- intra-state / inter-state / through e-commerce platform.

Dear Sir,

1) Initially when GST was roll out, e-commerce operator,e-commerce sellers and suppliers selling inter-state was required to be registered mandatorily without any threshold limit. The reason was to check the evasion of tax.

2) In the last meeting, e-commerce operators were required to register only when they are liable to collect TCS. TCS provisions have been deferred so we can say option for e-commerce to register is also deferred as it is linked with TCS so today you are required to register compulsory.

3) In case of inter-state, threshold is applicable in case of services and not in case of goods so e-commerce suppliers if having inter-state supply then needs to register without threshold otherwise after threshold.

Thanks

Hi Sonal,

Please find below the response to your queries:

1. Yes, GST registration is mandatory for ecommerce business.

2. GST registration is compulsory where there is inter state business.

3. Not yet.

Regards,

Nikhil.

E Commerce operator has to get reg irrespective of T/o limit . And supplier too if T/o >20 Lac or do any inter sate supply.

Dear Sir

1) Yes. GST registration is complusory

In continuation to my previous answer No 65 /2017 is not applicable on e-commerce operator.As you are E -commerce operator you have to get registered.

2) E - commerce sellers do not require GST registration upto 20 lakh

3) You dont required to collect tax at source (TCS) based on each sale