TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>E-commerce operators not required to reverse ITC for services u/s 9(5) CGST Act; must pay tax in cash.</h1> The circular clarifies that electronic commerce operators (ECOs) required to pay tax under Section 9(5) of the Central Goods and Services Tax Act, 2017, are not obligated to reverse input tax credit (ITC) for services supplied through their platform. This applies to services beyond restaurant services, as previously clarified in Circular No. 167/23/2021. ECOs must pay the full tax liability in cash for supplies under Section 9(5) and cannot use ITC for this purpose. However, ITC can be used for tax liabilities related to their own services. The circular aims to ensure uniform implementation of these provisions.
TaxTMI 
TaxTMI 
