Threshold exemption in e-commerce: suppliers using operators required to collect tax at source must register regardless of turnover. Suppliers making supplies through an electronic commerce operator required to collect tax at source are not eligible for the threshold exemption and must obtain registration irrespective of the value of their supplies; the rule applies only where the operator is statutorily required to collect tax at source.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Threshold exemption in e-commerce: suppliers using operators required to collect tax at source must register regardless of turnover.
Suppliers making supplies through an electronic commerce operator required to collect tax at source are not eligible for the threshold exemption and must obtain registration irrespective of the value of their supplies; the rule applies only where the operator is statutorily required to collect tax at source.
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