Net value of taxable supplies: aggregate taxable supplies via e commerce operators minus returns, excluding supplies where operator pays tax. The net value of taxable supplies is the aggregate value of taxable supplies of goods or services made in a month through an e commerce operator by all registered persons, other than services on which the operator pays the entire tax, reduced by the aggregate value of taxable supplies returned to suppliers during that month.
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.
Net value of taxable supplies: aggregate taxable supplies via e commerce operators minus returns, excluding supplies where operator pays tax.
The net value of taxable supplies is the aggregate value of taxable supplies of goods or services made in a month through an e commerce operator by all registered persons, other than services on which the operator pays the entire tax, reduced by the aggregate value of taxable supplies returned to suppliers during that month.
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