28 April 2019
One of my client is registered as Regular taxpayer under gst and doing garment business retail shop now decided to do eCommerce business like amazon so he took another gst number as TCS for eCommerce business as he thought that supplier directly sell to customer only payment he receive so he registered as TCS now he changed is decision as he himself bill in his name with gst and supply to customer now he want to know 1) whether he want to take one more gst as taxpayer for eCommerce business 2) name of the retail shop is different i.e X stores and name of the e-commerce business is Yecommerce business so another GSt he has to take for Yecommerce business as if he is proprietor for both business 3) he is going to sell all over India on eCommerce business on registration is enough as if his business place in Tamilnadu or separate registration is necessary for all the state or he can sell from Tamilnadu by IGST tax. Please Clarify
29 April 2019
If your client will bill in his name with GST and supply to customer - He will not be treated as e commerce operator under GST Act
This is called as Inventory Model of e commerce where e commerce operators supply on their own account by buying & stocking and then supplying to customers
TCS is not required to be collected from your client .
There are two transactions involved in it . First , he will purchase goods from vendors . GST is applicable and need to be paid by the vendor The second transaction is a supply on his own account, and not by other suppliers and there is no requirement to collect tax at source.
According to Section 52 of the CGST Act, 2017, TCS is required to be collected on the net value of taxable supplies made through it by OTHER SUPPLIERS
The transaction will attract GST at the prevailing rates.
29 April 2019
Thank you mam for your kind reply but i want to know that 1) separate GST registration as to taken as Tax payer 2) he is going to sell all over India on eCommerce business on registration is enough as if his business place in Tamilnadu or separate registration is necessary for all the state or he can sell from Tamilnadu by IGST tax. 3) in X store he is doing Garments Business as Retail Shop and in Y e commerce business can he sell garments on line 4) he also decide to send one copy of Sales bill in the name of Y ecommerce to the supplier of Goods to attach the same in Parcel as if Y ecommerce is selling the goods is it possible
29 April 2019
Y Store is selling goods on its own account by buying , stocking & selling
They will not be treated as e-commerce operators. Such supplies are treated as normal supply and all the provisions as applicable for normal cases shall apply.
They don't need to take registration for supplying to other states unless they have fixed establishment in other state Y Store can sell garments on line Y commerce is selling goods on line , he can send sale bill to recipients of goods as they ( y commerce ) are selling the goods.
02 May 2019
Madam My client already registered as TCS now as you said that normal taxpayer he can treated as per normal provisions so now can he change is registration as normal taxpayer from TCS by amendment.
07 May 2019
yes mam he want to sell other supplier goods in his own invoice name. Whether he is TCS dealer or Normal dealer. If he is treated as Normal Dealer, as he is already registered as TCS dealer can he amendment is Registration if so how ? Please Explain or Cancel TCS dealer and take one Fresh Registration as Normal Dealer?
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