Do I have to pay GST on offline sales?

[lakhya phukan]

I have taken GST for ecommerce sales. I do not have any online sales yet but offline has made a few sales locally. Do I have to pay GST on the local offline sales also?

[Amit Agrawal]

Once registered for whatever reason (or even without reason), applicable GST (i.e. gst payable on forward charge basis) is payable against all supplies made by you i.e. both offline & online (except supplies made by you where tax is payable by the electronic commerce operator u/s 9 (5) of the CGST Act, 2017 / Section 5 (5) of the IGST Act, 2017).

These are ex facie views of mine and the same should not be construed as professional advice / suggestion.

[KASTURI SETHI]

Dear Querist,

Answer is YES.

[Shilpi Jain]

Does it mean that you have taken a registration only for the purpose of complying with TCS provisions?

You must also be having a normal registration taken.

TCS registration is required where you are an e-commerce operator and you sell goods of others and collect the consideration on their behalf.

Looks like some clarity in your query is missing

AI Summary

GST liability applies to all supplier sales, offline and online, except where e commerce operators are mandated to pay tax. Once registered under GST, a person must pay GST on all supplies made by them, including both offline and online sales, except where tax on particular supplies is payable by the electronic commerce operator under the CGST and IGST Acts. Distinction between normal registration and registrations tied to TCS obligations should be clarified because TCS regimes apply where an e commerce operator sells others' goods and collects consideration on their behalf.