Flow Chart of GST Registration Applicability in case of Electronic Commerce Supply

Latish Alwani , Last updated: 18 August 2021
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Summarised Provision of GST Registration Applicability in case of E-Commerce Supply

1. Electronic Commerce u/s-2(44)

Supply of Goods or Services or both, including digital products over digital or electronic network.

2. E-commerce Operator u/s-2(45)

Any Person who:

Owns,
Operates or
Manages digital or electronic facility or platform

For electronic commerce

Flow Chart of GST Registration Applicability in case of Electronic Commerce Supply

3. Mandatory Registration for E-Commerce Operator & Suppliers Supplying through it u/s-24

Section-24(iv)

Section-24(ix)

Section-24(x)

Section-24(i) & 24(iii)

Intra-State Supply of Services specified u/s-9(5)
Deemed Supplier of Service:

E-Commerce Operator

Person who Supply goods or services or both
Other than Supplies specified u/s-9(5)
Through such E-Commerce Operator
- Who is required to collect tax at source u/s-52

Every E-commerce Operator
Who is required to collect tax at source u/s-52
Irrespective of Value of Supply made by them

E-commerce Operator &
Suppliers Supplying through it
Who are making any Inter-State Taxable Supply u/s-24(i)
Who are required to pay tax under reverse charge u/s-24(iii)

Registration threshold applicable

Irrespective of value of supply made by them

Notification No.65/2017-Central Tax dt.15/11/2017
Powers Conferred u/s-23(2)

Conditions:

Person(s) making Supply of Services
Other than Supply Specified u/s-9(5)
Through an E-Commerce Operator who is required to Collect Tax at Source u/s-52
AATO does not exceeds Rs.20 Lakhs
AATO does not exceeds Rs.10 Lakhs in case of “Special Category States” other than State of J&K.

Implication(s):

Exemption from obtaining GST Registration

Notification No.17/2017-Central Tax (Rate) dt.28/06/2017
Powers Conferred u/s-9(5)

Categories of Services	Tax on Intra-State Supplies shall be paid by
Services by way of transportation of passengers by a radio-taxi, motorcab, maxicab and motor cycle	E-Commerce Operator
Services by way of providing accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes	E-Commerce Operator
	Supplier Supplying such Services through E-Commerce Operator If Supplier is liable for Registration u/s-22(1) of CGST Act.

Acronym/Abbreviations:

Sr. No.	Acronym / Abbreviations	Description
1	ECO	Electronic Commerce Operator
2	E-Commerce	Electronic Commerce
3	AATO	Annual Aggregate Turnover

Disclaimer: The aforesaid article presents the view of an independent writer who is an expert of Income Tax / GST Related Matters. The article is informative in nature and writer of the article shall not be responsible for any direct / indirect loss or liability incurred by the reader for taking any decisions based on the contents and information given in article. Please consult your tax consultant / tax advisor before making any decision.

Refer attached PDF File containing Flow Chart of GST Registration Applicability in case of Electronic Commerce Supply

Also Read: Extract of Provisions Contained in Faceless Assessment Scheme w.e.f. 1st April 2021

Attached File : 60532_45519_gst_registration_in_case_of_e_commerce.pdf