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of <h1>E-commerce operators paying tax under Section 9(5) need not reverse input tax credit proportionately on inputs and services</h1> The circular clarifies that electronic commerce operators required to pay tax under Section 9(5) of the GST Act for specified services supplied through their platforms are not required to reverse input tax credit proportionately on their inputs and input services. This principle, previously established for restaurant services, now extends to all services under Section 9(5). However, operators must pay their entire tax liability under Section 9(5) through electronic cash ledger only, without utilizing input tax credit for such payments. The credit can still be used for discharging tax liability on their own account services.
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