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 Payable on All Sales Post-Registration, Offline and Online; Consider TCS Provisions for Clarity An individual inquired about the obligation to pay GST on offline sales after registering for GST for e-commerce purposes. Three responses were provided. The first response clarified that GST is payable on all supplies, both offline and online, except where the tax is payable by the electronic commerce operator under specific sections of the CGST and IGST Acts. The second response confirmed that GST is indeed applicable to offline sales. The third response questioned the purpose of the GST registration, suggesting it might relate to TCS provisions, and noted a lack of clarity in the query.