DeeptiWhat is Electronic Commerce?
Electronic Commerce has been defined to mean the supply of goods or services or both, including digital products over digital or electronic network.
Who is an e-commerce operator?
Electronic Commerce Operator has been defined to mean any person who owns, operates or manages digital or electronic facility or platform for electronic commerce.
Is it mandatory for e-commerce operator to obtain registration?
Yes. The benefit of threshold exemption is not available to e-commerce operators and they would be liable to be registered irrespective of the value of supply made by them.
Whether a supplier of goods or services supplying through e-commerce operator would be entitled to threshold exemption?
No. The threshold exemption is not available to such suppliers and they would be liable to be registered irrespective of the value of supply made by them. This requirement, however, is applicable only if the supply is made through such electronic commerce operator who is required to collect tax at source.
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?
Yes, but only in case of certain notified services. In such cases tax shall be paid by the electronic commerce operator if such services are supplied through it and all the provisions of the Act shall apply to such electronic commerce operator as if he is the person liable to pay tax in relation to supply of such services.
Will threshold exemption be available to electronic commerce operators liable to pay tax on notified services?
No. Threshold exemption is not available to e-commerce operator who are require to pay tax on notified services provided through them.
You may contact the author for further information at taxwizersconsultant@gmail.com
Disclaimer: The above article is only for information purpose and is on based on the author’s interpretation of the relevant provision. The same should not be considered as professional advice.
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