E commerce portal operator registration required; only platform providers must file the prescribed VAT returns under notification. Only persons who operate or provide e portals/websites that pass customer orders to other dealers or vendors are required to enrol and file the prescribed VAT returns; dealers selling their own goods through their own web portals are not subject to this enrolment and return filing obligation.
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.
E commerce portal operator registration required; only platform providers must file the prescribed VAT returns under notification.
Only persons who operate or provide e portals/websites that pass customer orders to other dealers or vendors are required to enrol and file the prescribed VAT returns; dealers selling their own goods through their own web portals are not subject to this enrolment and return filing obligation.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.