composition
piyush (account assistant) (43 Points)
29 May 2019pls give the advise and under what notification
CA Ashwini Seeram
(CA)
(195 Points)
Replied 29 May 2019
No, as per section 10 of CGST act, a composition dealer cannot make supplies through an e-commerce operator who is required to collect TCS under section 52 of CGST act. Since zomato and swiggy fall under the category of e-commerce operator, a person supplying through these platforms cannot be registered under composition scheme.