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GST SECTORAL SERIES FAQ: E-Commerce

Goods and Services Tax - GST - Dated:- 1-8-2017 - Question 1: What is Electronic Commerce? Answer: Electronic Commerce has been defined in Sec. 2(44) of the CGST Act, 2017 to mean the supply of goods or services or both, including digital products over digital or electronic network. Question 2: Who is an e-commerce operator? Answer: Electronic Commerce Operator has been defined in Sec. 2(45) of the CGST Act, 2017 to mean any person who owns, operates or manages digital or electronic facility or .....

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2017 lays down that the threshold exemption is not available to such persons and they would be liable to be registered irrespective of the value of supply made by them. This requirement is, however, applicable only if the supply is made through such electronic commerce operator who is required to collect tax at source under section 52 of the CGST Act, 2017.However, where the e-commerce operators are liable to pay tax on behalf of the suppliers under a notification issued under section 9 (5) of t .....

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commerce operator as if he is the supplier liable to pay tax in relation to the supply of such services. A similar provision for inter-State supply is provided for in Sec. 5(5) of the IGST Act, 2017. (Refer to Notification No. 17/2017- Central Tax (Rate) and 14/2017- Integrated Tax (Rate) dated 28.06.2017). Question 6: Will threshold exemption be available to electronic commerce operators liable to pay tax on notified services? Answer: No. Threshold exemption is not available to e-commerce opera .....

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2017). Question 8: It is very common that customers of e-commerce companies return goods. How these returns are going to be adjusted? Answer: An e-commerce company is required to collect tax only on the net value of taxable supplies. In other words, the value of supplies which are returned are adjusted in the aggregate value of taxable supplies. (Refer to Explanation to Sec. 52(1) of the CGST Act, 2017). Question 9: What is meant by net value of taxable supplies ? Answer: The net value of taxabl .....

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nswer: Yes, every e-commerce operator (other than an operator required to pay tax under section 9(5) of the CGST Act, 2017) is required to collect tax where consideration with respect to a taxable supply is collected by such e-commerce operator. (Refer to Section 52(1) of the CGST Act, 2017). Question 11: What time should the e-commerce operator make such collection? Answer: The e-commerce operator should make the collection during the month in which the consideration amount is collected from th .....

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registered supplier (on whose account such collection has been made) on the basis of the statement filed by the operator. The same can be used at the time of discharge of tax liability in respect of the supplies made by the actual supplier. (Refer to Section 52(7) of the CGST Act, 2017). 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? Answer: Yes, every operator is required to furnish a statement, .....

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2(5) of the CGST Act, 2017). Question 15: What is the concept of matching in e-commerce provisions and how it is going to work? Answer: The details of supplies furnished by every operator in his statement for the month will be matched with the corresponding details of outward supplies furnished by the concerned supplier in his valid return for the same month or any preceding month. Where the details of outward supplies declared by the operator in his statement do not match with the corresponding .....

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his return for the month succeeding the month in which the discrepancy is communicated. The concerned supplier in whose output tax liability any amount has been added, shall be liable to pay the tax payable in respect of such supply along with interest on the amount so added from the date such tax was due till the date of its payment. (Refer to Section 52(10) and Section 52(11) of the CGST Act, 2017). Question 17: Are there any powers given to tax officials under the GST Act to seek information .....

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acility operated by the ECO. This will result in the same additional place of business being registered by multiple suppliers. Is this allowed? Answer: Yes, this is allowed. Any registered person can declare a premises as a place of business if he has requisite documents for use of the premises as his place of business (like ownership document, agreement with the owner etc.) and there is no restriction about use of a premises by multiple persons. The registered person shall have to comply with t .....

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Act, 2017. Question 20: There are transactions in which two or more ECOs are involved. In such cases who would deduct the TCS? Answer: In such cases, each transaction needs to be treated separately and examined according to the provisions of Section 52 of the CGST Act, 2017. The TCS will be deducted accordingly. Question 21: There are cases in which the ECO does not provide invoicing solution to the seller. In such cases, invoice is generated by the seller and received by the buyer without ECO .....

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d supplier as credit in his electronic cash ledger. Question 22: GST requires a dealer to maintain a consecutive serial number for invoices. If we are supplying from multiple locations, do we need to centrally maintain the invoice numbers serially? Answer: Section 46 of the CGST Rules, 2017 provides that invoice may have a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters hyphen or dash and slash symbolis .....

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