Registration exemption for small e commerce service suppliers via TCS mechanism clarified; eligibility tied to turnover thresholds. Suppliers of services made through an electronic commerce operator required to collect tax at source are exempted from registration if their aggregate turnover, computed on an all India basis, does not exceed the statutory threshold; services specified under section 9(5) are excluded and a lower turnover ceiling applies to suppliers in special category states (excluding Jammu and Kashmir).
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.
Registration exemption for small e commerce service suppliers via TCS mechanism clarified; eligibility tied to turnover thresholds.
Suppliers of services made through an electronic commerce operator required to collect tax at source are exempted from registration if their aggregate turnover, computed on an all India basis, does not exceed the statutory threshold; services specified under section 9(5) are excluded and a lower turnover ceiling applies to suppliers in special category states (excluding Jammu and Kashmir).
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