yes , but plz read below I have given how e-operator works
There can be 3 types of sales to e-commerce operator.
1. Supplier sells his goods to e-commerce operator and e-commerce operator delivers those goods to customer and the payment received by e-operator (there will be no levy of TCS to be deducted).
2. E-COMMERCE operator provides godown to his supplier which is treated as a supplier branch/godown (supplier has to show this godown as a branch in GST registration). In this case, supplier bill to branch/godown and from godown/branch, the bill is made to customer and the payment of customer recieved by e-operator ( in this case, the e-commerce operator will deduct TCS(1%) of supplier and sends the balance amount to supplier).
3. Supplier raises bill to customer on behalf of e-operator and the payment is received by e-operator from customer. In this case also, e-operator will deduct TCS and commission and sends the balance amount to supplier
for more read section 9(5), & section 52 of Cgst act
sec9(5) -services by way of providing accommodation in hotels inns etc meant for residential or lodging except where person supplying such service through ECO Liable for registration u/s 22(1) ?
CAclubindia
