Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST

Home Acts & Rules GST Draft-Bills-Reports FAQ on GST (2nd Edition) dated 31.3.2017 Chapter 8 = Electronic Commerce Chapters List This

Electronic Commerce - FAQ on GST (2nd Edition) dated 31.3.2017

Chapter: 8
Electronic Commerce
Question 1 : What is Electronic Commerce?
Question 2 : Who is an e-commerce operator?
Question 3 : Is it mandatory for e-commerce operator to obtain registration?
Question 4 : Whether a supplier of goods or services supplying through e-commerce operator would be entitled to threshold exemption?
Question 5 : Will an e-commerce operator be liable to pay tax in respect of supply of goods or services made through it, instead of actual supplier?
Question 6 : Will threshold exemption be available to electronic commerce operators liable to pay tax on notified services?
Question 7 : What is Tax Collection at Source (TCS)?
Question 8 : It is very common that customers of ecommerce companies return goods. How these returns are going to be adjusted?
Question 9 : What is meant by “net value of taxable supplies”?
Question 10 : Is every e-commerce operator required to collect tax on behalf of actual supplier?
Question 11 : At what time should the e-commerce operator make such collection?
Question 12 : What is the time within which such TCS is to be remitted by the e-commerce operator to Government account?
Question 13 : How can actual suppliers claim credit of this TCS?
Question 14 : Is the e-commerce operator required to submit any statement? What are the details that are required to be submitted in the statement?
Question 15 : What is the concept of matching in e-commerce provisions and how it is going to work?
Question 16 : What will happen if the details remain mismatched?
Question 17 : Are there any additional powers to tax officers available?
 

Quick Updates:Latest Updates