Every E-Commerce Operator has to collect TCS, from E-Commerce Sellers who supply goods or service through Such E-Commerce Operator, on consideration received from customers on behalf of E-Commerce Seller.
No TCS liability on Service through E-Commerce Operator by :-
• Unregistered Supplier of Hotel Accommodation or Club.
• Unregistered Supplier of Housekeeping Service
• Transporter of Passenger – Radio Taxi, Motor Cab or bike etc.
Rate of TCS is 1% of Consideration Received on behalf of E-Commerce Seller by E-Commerce Operator.
GST Registration in Case of Supply of Goods or Service through E-Commerce Operator
As per Section 24(ix) of the CGST Act, 2017, every person supplying goods through an e-commerce operator shall be mandatorily required to register irrespective of the value of supply made by him. However, a person supplying services, other than supplier of services under section 9 (5) of the CGST Act, 2017, through an e-commerce platform are exempted from obtaining compulsory registration provided their aggregate turnover does not exceed INR 20 lakhs (or INR 10 lakhs in case of specified special category States) in a financial year. Government has issued the notification No. 65/2017 – Central Tax dated 15th November, 2017 in this regard.
TCS Provision in Case of Supply of Service by Unregistered Supplier through E- Commerce Operator
As per Section 24(ix) of the CGST Act, 2017, every person supplying goods or services through an ecommerce operator is mandatorily required to register. However, vide Notification 65/2017-Central Tax dated 15th November, 2017 a person supplying services, other than supplier of services under section 9 (5) of the CGST Act, 2017, through an e-commerce platform were exempted from obtaining compulsory registration provided their aggregate turnover does not exceed INR 20 lakhs (or INR 10 lakhs in case of specified special category States) in a financial year. Since such suppliers are not liable for registration, e-commerce operators are not required to collect TCS on supply of services being made by such suppliers through their portal.
Furnishing Details of TCS Collected in October Month When GST Registration is not Obtained in October Month
E-commerce operators, who have been unable to obtain registration in the month of October, 2018 but have already collected TCS for the said month, may furnish the details of TCS collected in the month of October, 2018 in the first return in FORM GTSR-8 to be filed after obtaining registration.
No TCS liability on Service through E-Commerce Operator by :-
• Unregistered Supplier of Hotel Accommodation or Club.
• Unregistered Supplier of Housekeeping Service
• Transporter of Passenger – Radio Taxi, Motor Cab or bike etc.
Rate of TCS is 1% of Consideration Received on behalf of E-Commerce Seller by E-Commerce Operator.
As per Section 24(ix) of the CGST Act, 2017, every person supplying goods through an e-commerce operator shall be mandatorily required to register irrespective of the value of supply made by him. However, a person supplying services, other than supplier of services under section 9 (5) of the CGST Act, 2017, through an e-commerce platform are exempted from obtaining compulsory registration provided their aggregate turnover does not exceed INR 20 lakhs (or INR 10 lakhs in case of specified special category States) in a financial year. Government has issued the notification No. 65/2017 – Central Tax dated 15th November, 2017 in this regard.
TCS Provision in Case of Supply of Service by Unregistered Supplier through E- Commerce Operator
As per Section 24(ix) of the CGST Act, 2017, every person supplying goods or services through an ecommerce operator is mandatorily required to register. However, vide Notification 65/2017-Central Tax dated 15th November, 2017 a person supplying services, other than supplier of services under section 9 (5) of the CGST Act, 2017, through an e-commerce platform were exempted from obtaining compulsory registration provided their aggregate turnover does not exceed INR 20 lakhs (or INR 10 lakhs in case of specified special category States) in a financial year. Since such suppliers are not liable for registration, e-commerce operators are not required to collect TCS on supply of services being made by such suppliers through their portal.
Furnishing Details of TCS Collected in October Month When GST Registration is not Obtained in October Month
E-commerce operators, who have been unable to obtain registration in the month of October, 2018 but have already collected TCS for the said month, may furnish the details of TCS collected in the month of October, 2018 in the first return in FORM GTSR-8 to be filed after obtaining registration.
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