Tax Collection at Source under GST requires e commerce operators to collect and remit tax from suppliers and register where required. Electronic commerce operators must collect tax at the prescribed rate from suppliers for supplies made through their portals, deducting that amount from payments remitted to suppliers, calculate it on the net value of supplies, deposit the tax with the government and provide requisite information. If the operator supplies from its own inventory it is treated as a normal supplier with standard GST registration, return and payment obligations. The government may notify services where the operator is deemed the supplier, and foreign operators without physical presence must register in designated State/UT jurisdictions and may appoint agents for compliance.
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.
Tax Collection at Source under GST requires e commerce operators to collect and remit tax from suppliers and register where required.
Electronic commerce operators must collect tax at the prescribed rate from suppliers for supplies made through their portals, deducting that amount from payments remitted to suppliers, calculate it on the net value of supplies, deposit the tax with the government and provide requisite information. If the operator supplies from its own inventory it is treated as a normal supplier with standard GST registration, return and payment obligations. The government may notify services where the operator is deemed the supplier, and foreign operators without physical presence must register in designated State/UT jurisdictions and may appoint agents for compliance.
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