CA in Practice
1340 Points
Joined September 2013
Supply through e-commerce operator to an unregistered customer shall be considered as B2C supplies. The seller is the owner of such goods and he will show as sales/outward supply in his GST returns not the ecommerce operator. The tax invocie for the said supply would be issued by the seller.
The e-commerce operator gets the commission from the seller, that is their revenue.