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Regisration type

AASHISH KUMAR JAIN (EXECUTIVE ACCOUNTS) (73 Points)

11 June 2018

I want to sale of goods on online shopping site so which type of registration I require Composition Or Regular please guide us

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CA Padmasri Manyam (CA in Practice) (1340 Points)
Replied 11 June 2018

supplier of goods through e-commerce operator is not eligible to take composition scheme once the TCS provisions are implemented. The said provisions are expected to be implemented after 30.06.2018. Hence, you may have to go for regular scheme.

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R. B. Yadav (CMA, LLB) (Tax Consultant) (590 Points)
Replied 11 June 2018

You are liable to registration if your turnover cross threshold limit i.e Rs. 20 Lakh.

If your turnover is less than Rs. 1Cr., you have both the option i.e. you may get registration under composition scheme or under regular scheme.

But if your turnover is more than Rs, 1Cr., only regular scheme is available for you.

Vinod Babu (24191 Points)
Replied 11 June 2018

You can take GST registration as E-commerce operator.
Suppliers on e-commerce platforms are persons who supply goods or services on an e-commerce platform. The requirements from suppliers on e-commerce platforms are-

All suppliers on e- commerce platforms are mandatorily required to register under GST. Hence, even e-commerce suppliers whose aggregate turnover does not exceed the threshold limit for registration will have to compulsorily register

A person who supplies goods or services through an e-commerce operator will not be eligible for registration under composition Scheme. Hence, even if the person’s aggregate turnover does not cross Rs. 50 Lakhs, he/she does not have the option to become a composition tax payer

Suppliers on e-commerce platforms are required to file periodical returns under GST

RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 11 June 2018

I have a Different view.,

GST registration is mandatorily required for E-commerce operator/marketplace and the sellers registered on such platforms. Section 24 of Chapter VI CGST law clearly specifies this requirement...

The Registration required "IRRESPECTIVE OF THRESHOLD LIMIT" and No way for "COMPOSITION SCHEME"

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Vinod Babu (24191 Points)
Replied 11 June 2018

Good explanation 👌👌👌.

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R. B. Yadav (CMA, LLB) (Tax Consultant) (590 Points)
Replied 12 June 2018

Dear,

As per query of Mr. Aashish kumar jain, he is selling goods through e-ccommerce operator but he is not the e-commerce operator.

As per the definition given in CGST Act, A person who owns or operates and manage facility of digital and electronic plateform to do the e-commerce is called e-commerce operator. But in the query raised by Mr. Jain, he is just selling the goods on plateform managed by other operator. So he is not the e-ccommerce operator and he can't apply for GST registration for e-ccommerce operator.

Seccondly whether is liable for mandatory registration or not.

The benefit of threshold lmit is available for the person who is supplying service through e-commerce operator but not for the person who is supplying goods. So if he is supplying goods through e-commerce operator, he is liable for mandator GST registration under regular scheme.

RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 12 June 2018

Section 24 : “Compulsory Registration in Certain Cases” (CGST Act, 2017)

Provisions under Section 24 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Compulsory Registration in Certain Cases”, are as under:

Notwithstanding anything contained in sub-section (1) of section 22, the following categories of persons shall be required to be registered under this Act,–

(i) persons making any inter-State taxable supply;

(ii) casual taxable persons making taxable supply;

(iii) persons who are required to pay tax under reverse charge;

(iv) person who are required to pay tax under sub-section (5) of section 9;

(v) non-resident taxable persons making taxable supply;

(vi) persons who are required to deduct tax under section 51, whether or not separately registered under this Act;

(vii) persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise;

(viii) Input Service Distributor, whether or not separately registered under this Act;

(ix) persons who supply goods or services or both, other than supplies specified under sub-section (5) of section 9, through such electronic commerce operator who is required to collect tax at source under section 52;

(x) every electronic commerce operator;

(xi) every person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered person; and

(xii) such other person or class of persons as may be notified by the Government on the recommendations of the Council.