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Sale from Amazon and impact on GST

Avinash Jeevan Dsouza (Assistant In Charge Accountant) (3292 Points)

28 September 2022

We are running a business and manufacture the goods. We sell goods to B2C through amazon. Do we need to mention Amazon GSTIN anywhere filling GST returns? Now we file the GST return as B2C state-wise and do not mention Amazon GSTIN anywhere. What is an E-Commerce sale in GSTIN?

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Imthias ahamed Kormath (910 Points)
Replied 28 September 2022

IGST Act 5(5)

[5] The Government may, on the recommendations of the Council, by notification, specify categories of services, the tax on inter-State supplies of which shall be paid by the electronic commerce operator if such services are supplied through it, and all the provisions of this Act shall apply to such electronic commerce operator as if he is the supplier liable for paying the tax in relation to the supply of such services: Provided that where an electronic commerce operator does not have a physical presence in the taxable territory, any person representing such electronic commerce operator for any purpose in the taxable territory shall be liable to pay tax: Provided further that where an electronic commerce operator does not have a physical presence in the taxable territory and also does not have a representative in the said territory, such electronic commerce operator shall appoint a person in the taxable territory for the purpose of paying tax and such person shall be liable to pay tax.