ELECTRONIC COMMERCE UNDER GST

What is Electronic Commerce [Sec 2(44) of CGST Act 2017] - means the supply of goods or services or both, including digital products over digital or electronic network.

Who is Electronic Commerce Operator [Sec 2(45) of CGST Act 2017] - means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce. Example - Flipkart , Ola, Amazon etc.

Whether Electronic Commerce Operator is liable for Registration 
1. As per sec 24 of CGST Act 2017, every electronic commerce operator is liable for registration irrespective of aggregate turnover in preceding financial year. [means the limit of Rs 20 Lakhs (Rs 10 Lakhs in special category states) is not applicable, when you start your business of E- Commerce, you have to register under GST Law.] 

2. As per sec 24 of CGST Act 2017, persons who supply goods or services or both [other than supplies specified under sec 9(5)], through electronic commerce operator who is required to collect tax at source under sec 52.

3. As per sec 9(5) of CGST Act 2017, the government on the recommendation of GST council specify following category of services the tax on intra state supplies shall be paid by electronic commerce operator if such services are supplied through it and all the provisions of this Act shall apply to electronic commerce operator as if he is liable for paying tax in relation to the supply of such services.
Notification No. 17/2017 : Central Tax Dated 28th June 2017
i) Services by way of transportation of passengers by a Radio Taxi, Motorcab, Maxicab and Motor Cycle.

ii) Services by way of accommodation in hotels, inn, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes, [except where the person supplying such service through electronic commerce operator is liable for registration under sec 22(1) of CGST Act 2017.]

iii) Services by way of Housekeeping, plumbing, carpenting etc [except where the person supplying such service through electronic commerce operator is liable for registration under sec 22(1) of CGST Act 2017.]

Whether Electronic Commerce Operator liable to collect TCS under GST ?
As per Sec 52 of CGST Act 2017, Notwithstanding anything to the contrary contained in this Act, Every Electronic Commerce Operator, not being an agent, shall collect an amount at rate not exceeding  1% [1% CGST & 1% SGST means total 2%] of NET VALUE of taxable supplies made through it by other suppliers where the consideration with respect to such supplies is to be collected by the operator. [Provision of this section has been deferred till 30th June 2018 via press release dated 10th March 2018.] 

Net Value  shall means 
i) The aggregate value of taxable supplies of goods or services or both, Other Than services notified under sec 9(5) [Notification No. 17/2017 : Central Tax Dated 28th June 2017], made during any month by all registered person through the operator reduced by the aggregate value of taxable supplies returned to the suppliers during the said month.

Return for Electronic Commerce Operator
i) As per Rule 67 of CGST Rules 2017, every electronic commerce  operator required to collect tax at source under sec 52 shall furnish a statement in form GSTR - 8 electronically by 10th of next month.
Return is to be filed monthly
ii) The details furnish by the operator shall be made available electronically to each of the suppliers in Part C of form GSTR - 2A after the due date of filing of form GSTR - 8.
iii) Every electronic commerce operator are required to file Annual Return in form GSTR - 9B by 31st December following the Financial Year it pertains.