{"id":12165,"date":"2020-07-04T15:07:02","date_gmt":"2020-07-04T09:37:02","guid":{"rendered":"https:\/\/corpbiz.io\/learning\/?p=12165"},"modified":"2023-03-17T18:36:13","modified_gmt":"2023-03-17T13:06:13","slug":"online-gst-registration-for-e-commerce-operators-under-gst-regime","status":"publish","type":"post","link":"https:\/\/corpbiz.io\/learning\/online-gst-registration-for-e-commerce-operators-under-gst-regime\/","title":{"rendered":"GST Registration for E-commerce Operators under GST Regime"},"content":{"rendered":"\n<p class=\"has-drop-cap\">The methods of GST Registration\nfor e-commerce operators, along with the forms needed by taxpayers who will <strong><em>deduct\nor collect TDS\/TCS,<\/em><\/strong> are the parts of this write-up. The impact of GST\non e-commerce has been a major one in India. The Indian government has\nintroduced <strong><em>special provisions and regulations for e-commerce companies<\/em><\/strong> to\nmake them act in accordance with under GST regime.<\/p>\n\n\n\n<p>Indian e-commerce is flourishing with each passing day, and it is all set to rise 6 to 10 times in the forthcoming years. Two crucial factors contributing to the positive outcomes for e-commerce businesses are <strong><em>increasing disposable incomes<\/em><\/strong> and the <strong><em>convenience factor<\/em><\/strong> linked with online shopping. The government has provided special provisions to reduce the complexity associated with this aspect, and as a result, <a href=\"https:\/\/corpbiz.io\/gst-registration\"><strong>GST registration<\/strong><\/a> for e-commerce would be a more straightforward process.<\/p>\n\n\n\n<ul><li><strong>Definition of E-Commerce<\/strong>&#8211; <strong><em>U\/S. 2(44) of the CGST Act, 2017<\/em><\/strong>, e-commerce refers to the supply of either goods or services or both comprising digital products on the digital or electronic platform. <\/li><li><strong>Definition of E-Commerce Operator<\/strong>&#8211; <em><strong>U\/S. 2(45) of the CGST Act, 2017<\/strong><\/em><sup><a href=\"https:\/\/cbic-gst.gov.in\/pdf\/CGST-Act-Updated-30092020.pdf\"><strong>[1]<\/strong><\/a><\/sup><strong><em>,<\/em><\/strong> e-commerce operator refers to any individual responsible for owning, managing, or operating electronic\/digital facility or platform for e-commerce either directly or indirectly.<\/li><\/ul>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">Page Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/corpbiz.io\/learning\/online-gst-registration-for-e-commerce-operators-under-gst-regime\/#GST_Registration_for_E-Commerce\" >GST Registration for E-Commerce<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/corpbiz.io\/learning\/online-gst-registration-for-e-commerce-operators-under-gst-regime\/#Latest_Updates_Concerning_GST_Registration_for_E-Commerce_Operators_and_TCS-Related_Updates\" >Latest Updates Concerning GST Registration for E-Commerce Operators and TCS-Related Updates<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/corpbiz.io\/learning\/online-gst-registration-for-e-commerce-operators-under-gst-regime\/#Process_of_GST_Registration_for_E-Commerce_Operators\" >Process of GST Registration for E-Commerce Operators<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/corpbiz.io\/learning\/online-gst-registration-for-e-commerce-operators-under-gst-regime\/#Registration_Cancellation_Process\" >Registration Cancellation Process&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/corpbiz.io\/learning\/online-gst-registration-for-e-commerce-operators-under-gst-regime\/#The_Final_Words\" >The Final Words<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"GST_Registration_for_E-Commerce\"><\/span>GST Registration for E-Commerce<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Obtaining GST registration for\ne-commerce is mandatory for most of the e-commerce operators. All those members\nwho are undertaking supplies via e-commerce websites must obtain GST\nregistration irrespective of the value of supply that they have made.\nRegardless of the website ownership as well as goods supplied, the entity needs\nto apply for GST registration for e-commerce. <\/p>\n\n\n\n<p>Under <strong><em>Services Notified u\/s 9(5) of the CGST Act, 2017,<\/em><\/strong> the e-commerce operator would have to pay tax on behalf of the suppliers.<\/p>\n\n\n\n<p class=\"text-left\"><b>Read our article<\/b>:<mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/corpbiz.io\/learning\/mechanism-of-advance-ruling-under-gst\/\">Synopsis of the Entire Mechanism of Advance Ruling under GST<\/a><\/mark><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Latest_Updates_Concerning_GST_Registration_for_E-Commerce_Operators_and_TCS-Related_Updates\"><\/span>Latest Updates Concerning GST Registration for E-Commerce Operators and TCS-Related Updates<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul><li>GST registration is mandatory nowadays only for those e-commerce operators who are liable for accumulating tax at source. <\/li><li>TDS and TCS provisions under GST became applicable from <strong><em>October 1, 2018.<\/em><\/strong><\/li><li>For <strong><em>inter-state supplies<\/em><\/strong>, Rate of TCS got notified as <strong><em>1% of net taxable supplies,<\/em><\/strong> i.e., 1% of IGST. <\/li><li>For <strong><em>intra-state supplies<\/em><\/strong>, the Rate of TCS got notified as <strong><em>1% of net taxable supplies<\/em><\/strong>. It comprises 0.5% of SGST and 0.5% of CGST.<\/li><li>According to the GST law, e-commerce operators don&#8217;t have permission to get TCS registration in some of the states and union territories where they are not physically present. Few taxpayers started considering this as a challenge. <\/li><li>In the wake of overcoming this challenge, from <strong><em>April 1, 2020<\/em><\/strong>, e-commerce operators without being physically present in any specific UT or state have got the permission to apply for TCS registration on the basis of their address of the premises or registered head office.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Which are the Entities Required to Deduct TDS under GST?<\/h3>\n\n\n\n<p><strong><em>The following entities will\ndeduct TDS under GST-<\/em><\/strong><\/p>\n\n\n\n<ul><li>Local authorities<\/li><li>An establishment or department of the state or central government<\/li><li>Public sector undertakings as stated in one of the recent notification dated-September 13, 2018 <\/li><li>Government agencies<\/li><li>The board or authority or other bodies set up by a state legislature or an Act of parliament<\/li><li>The society instituted by the state government or central government or other local authorities <\/li><li>The board or authority or any of the other bodies set up by state government or central government with 51% or active participation through control or equity <\/li><\/ul>\n\n\n\n<p>The TDS would get deducted at a <strong><em>1% rate on the payments<\/em><\/strong> done to the suppliers of goods or services that are taxable, wherein the entire value of such supply within an individual contract, crossing the amount of <strong><em>Rs. 2, 50,000.<\/em><\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Who is Responsible for Collecting TCS under GST?<\/h3>\n\n\n\n<ul><li>All the dealers or traders involved in selling\ngoods or services on an online platform would receive the payment after a 1%\ntax got deducted.<\/li><li>Under the GST law, <strong><em>e-commerce aggregators<\/em><\/strong>\nare responsible for the collection, as well as the deposition of tax at a 1%\nrate from all the transactions.<\/li><li>All the dealers or traders involved in selling\ngoods or services via an online platform must get registered under GST despite\nhaving their <strong><em>turnover below 20 lakhs<\/em><\/strong> in order to claim the tax deducted by\naggregators. <\/li><\/ul>\n\n\n\n<div class=\"shadow1\">Point to Consider- <em>Services supplier who is not supplying via\nan e-commerce operator accountable to accumulate tax at source with a turnover\nbelow 20 lakhs got exempted from acquiring registration under goods and service\ntax.<\/em>&nbsp; <\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Process_of_GST_Registration_for_E-Commerce_Operators\"><\/span>Process of GST Registration for E-Commerce Operators <span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Any e-commerce operator who needs to collect TCS or deduct TDS would submit an application electronically for registration, signed, or verified via <strong><em>EVC (Expanded as electronic verification code) with the help of the FORM GST REG-07<\/em><\/strong> over the common portal, either in a direct way or from a Facilitation Centre reported by the Commissioner. Furthermore, the proper officer would confer registration after the completion of the verification process. After that, the proper officer will issue a certificate of registration using the <strong><em>FORM GST REG-06<\/em><\/strong> in the time limit of three working days from the submission date of application. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Registration_Cancellation_Process\"><\/span>Registration Cancellation Process&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>If the GST officer will enquire\nor determine via a proceeding that a person is not needed anymore to collect\nTCS or deduct TDS, then the GST officer would go for cancelling the\nregistration. The cancellation must get communicated to the said person in <strong><em>FORM\nGST REG-08<\/em><\/strong> electronically. The same procedure would get followed for\ncancellation by the officer, as in the case of normal taxpayers.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"The_Final_Words\"><\/span>The Final Words <span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Special provisions and regulations have been set up by the Indian government with respect to <strong><em>GST registration for e-commerce operators<\/em><\/strong> collecting TCS. At <em><a href=\"https:\/\/corpbiz.io\/\"><strong>Corpbiz<\/strong><\/a><\/em>, we would assist you regarding the GST registration process and guide you on similar related matters.<\/p>\n\n\n\n<p class=\"text-left\"><b>Read our article<\/b>:<mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/corpbiz.io\/learning\/know-about-gst-refund-on-exports\/\">All you need to know about GST Refund on Exports\n<\/a><\/mark><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The methods of GST Registration for e-commerce operators, along with the forms needed by taxpayers who will deduct or collect TDS\/TCS, are the parts of this write-up. The impact of GST on e-commerce has been a major one in India. The Indian government has introduced special provisions and regulations for e-commerce companies to make them [&hellip;]<\/p>\n","protected":false},"author":19,"featured_media":12166,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[16],"tags":[730],"acf":{"service_id":"68"},"authorName":"Margesh Rai","authorImageUrl":"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2024\/03\/Margesh.png","authorDescription":"With 10+ years of creative writing experience and 500+ blogs and thought leadership articles to his credit, Margesh Rai has left a significant impact in the field of content marketing. A published author and poet, Margesh Rai has experience writing for 20+ segments, such as Legal, Fintech, SAAS, Dairy, Real Estate, Hospitality, Recruitment, Sustainability, etc.","postViews":9532,"readingTime":4,"_links":{"self":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/12165"}],"collection":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/users\/19"}],"replies":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/comments?post=12165"}],"version-history":[{"count":12,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/12165\/revisions"}],"predecessor-version":[{"id":53548,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/12165\/revisions\/53548"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media\/12166"}],"wp:attachment":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media?parent=12165"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/categories?post=12165"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/tags?post=12165"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}