E-Commerce GST

1. Whether GST is applicable when Services are provided by supplier through his own website?
Ans: Where the supplier is supplying the goods or services himself through E-commerce
medium in such mode it is normal sale and purchase of goods or services. In such case GST
registration is required only is turnover exceed Rs.20 Lakh.

2. Whether GST registration required if services are provided through ecommerce operator?
Ans: If a person supplying services other than those mentioned in Section 9(5) of the CGST
Act are required to register and collect GST only if his turnover is more than the threshold
limit. If Goods are supplied through Ecommerce operator than GST registration is required
irrespective of Turnover. And if Services as mentioned in section 9(5) then Such sellers are
not liable to register under GST even if their turnover is more than the threshold limit.

3. The benefit of threshold exemption is not available to e-commerce operators and they are
liable to be registered irrespective of the value of supply made by them.

4. A person who is selling goods/service through e-commerce operator cannot take

registration under composition scheme. He needs to get registered under regular scheme
only.

5. Whether Ecommerce operator is required to be registered in each state

Ans: E-commerce operators will have to register themselves in every state where their
suppliers are located for collection of TCS and foreign companies can appoint an 'agent' on
their behalf for securing such registration

6. What is TCS?
Ans:  Section 52 of the CGST Act, 2017 deals with the TCS provisions according to this section
every e-commerce operator will deduct 1% TCS before making payment to the supplier or
vendor and such value shall be computed on the net value* of taxable supplies.
The e-commerce operator shall collect the TCS with respect to supplies collected by such
operator from customers and transferred to actual supplier.
For the purposes of TCS, an e-commerce operator has to obtain separate registration for
TCS, irrespective of the fact that it is already registered under GST as a supplier or otherwise
and has GSTIN. 
The e-commerce operator should remit to government before 10 days after the end of the
month from the date of the invoice created.
TCS will be available as credit while filing GSTR-2 return.

Sec 9(5)
In this section the government may notify the Goods /Services or both in which e_commerce
operator will be liable to pay GST instead of supplier of goods.
Like: OYO, Swiggy, Zomato, UBER, OLA.

At present Government notified following three Services:

1. Transportation of passengers by a radio-taxi, motor cab, maxi cab and motor cycle.
2. Providing accommodation in hotels, inns, guest houses, clubs, campsites or other
commercial places meant for residential or lodging purposes.
3. Services by way of house- keeping, such as plumbing, carpentering etc