E-commerce operator notice obligations require furnishing transaction and stock details; noncompliance triggers penalties and possible registration cancellation. A proper officer may serve a notice on an e-commerce operator requiring details of supplies made through the operator and stock in operator-managed or declared storage places; the operator must furnish information within fifteen working days, failing which a penalty up to twenty-five thousand rupees may be imposed without prejudice to separate penalty provisions. The proper officer may cancel registration of a person no longer liable to collect tax at source after issuing a prescribed show cause notice with a seven working day response period, receiving a reply in the prescribed form, and passing the prescribed orders and communications.
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Provisions expressly mentioned in the judgment/order text.
E-commerce operator notice obligations require furnishing transaction and stock details; noncompliance triggers penalties and possible registration cancellation.
A proper officer may serve a notice on an e-commerce operator requiring details of supplies made through the operator and stock in operator-managed or declared storage places; the operator must furnish information within fifteen working days, failing which a penalty up to twenty-five thousand rupees may be imposed without prejudice to separate penalty provisions. The proper officer may cancel registration of a person no longer liable to collect tax at source after issuing a prescribed show cause notice with a seven working day response period, receiving a reply in the prescribed form, and passing the prescribed orders and communications.
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