Taxable supplies on which electronic commerce operator pays tax under Sub-section 9 (5) of Section – Goods sold or services supplied through e-commerce websites, where tax is paid by the e-comm operator.
Taxable supplies made by the registered person through electronic commerce operator, on which electronic commerce operator is required to pay tax under sub-section (5) of section 9 – Goods sold or services supplied through e-commerce websites, where tax is paid by the e-comm operator.
what is the difference of these two???
The only difference I see is the registered person
In first statement supplies can be made by anyone whether he ks registered or not.
But in second statement only supplies can be made by registered person.
CAclubindia
