Generally, ECOS fall under two categories.
Type 1: Section 52 of the CGST Act
- Taxable supplies of goods and/or services other
than specified services made through an ECO.
- Wherein consideration is to be collected by an
ECO on behalf of the actual supplier.
Type 2: - Section 9(5) of the CGST Act
- ‘Specified services’ supplied through an ECO as
notified under GST:
- Restaurant services (including
cloud kitchens);
- Housekeeping services such as plumbing, carpentry, and so forth
- Accommodation services such as lodging at hotels, inns, guest homes, clubs,
campgrounds, or other commercial establishments intended for residential
or lodging purposes
- Passenger transportation services
by motor vehicle/s, passenger
transportation by radio-taxi, motor cab, maxi cab, and motor bike
Here we Discuss about Type 1: Section 52 of the CGST Act
GST Registration: -
E-Commerce Operator
1. Required to take two Registration
A. TCS Registration: -
Section
24 of the CGST Act - GST REG-07. All such
e-commerce operators are mandatory required to obtain GST registration as well
as registered for TCS (Tax collection at source).
B. Normal
Registration
2. Threshold
Limit of Rs. 10 lacs for the registration Not applicable.
3. An
e-commerce company must register itself in GST in every state it supplies goods
or services.
Supplier
1. S.24 (iX)
every person supplying goods through an ecommerce operator shall be mandatorily
required to register irrespective of the value of supply made by him.
Exemption
2. Service
Provider
If their aggregate turnover is less than Rs.20 lakh
(assuming they do not make inter-state supplies)
Notification
No. 65/2017 – Central Tax. 15th November, 2017
3. Goods
Provider
CBIC notifies waiving of the mandatory GST
Registration Requirement for persons supplying goods through Electronic
Commerce Operator
Certain conditions are required to be fulfilled by
supplier and ECO both
Notification No. 34/2023- Central Tax dt 31st July,2023
Notification
No. 37/2023- Central Tax, Dt 04th August, 2023
GST Returns :-
A. TCS Return:-
GSTR- 8 : Due date 10th of the
following month
Annual
Statement in Form GSTR – 9B. before 31st December
B. Normal
Return for Commission Income
GSTR-1 :-
Due date 11th of the
following month
GSTR-3B:- Due date 20th of the following month
GSTR-9
:- Due date 31st
December ( If Turnover > 2 Cr)
GSTR-9C :- Due date 31st December (
If Turnover > 5 Cr)
GST Rate
A. TCS
•
1
% of net value of taxable supplies.
•
On
Net value of Taxable Supplies (Net of Sales Return/ Debit Note/ Credit Note)
•
If Supplier of service/Goods is exempted from GST
registration
NOT
required to collect TCS on supply of services being made by such suppliers
through their portal
•
In
case of Exempt Supplies – No TCS applicable.
B. Commission
Income: - 18% on Commission Income
Time for Collect & Report TCS
•
Transaction happens on Feb -24 & Payment
received + TCS deduct on Mar-24, Report the same in Feb-24 Return.