Registration exemption for small e commerce service suppliers transacting through TCS collecting operators; thresholds limit applicability across states. Persons making supplies of services through an electronic commerce operator required to collect tax at source are exempted from obtaining registration if their aggregate turnover, computed on an all India basis, does not exceed the prescribed threshold; supplies excluded by the specified exception are not eligible. A lower threshold applies for suppliers in special category states (excluding Jammu and Kashmir), with the regional threshold governing eligibility instead of the general all India threshold for those states.
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 transacting through TCS collecting operators; thresholds limit applicability across states.
Persons making supplies of services through an electronic commerce operator required to collect tax at source are exempted from obtaining registration if their aggregate turnover, computed on an all India basis, does not exceed the prescribed threshold; supplies excluded by the specified exception are not eligible. A lower threshold applies for suppliers in special category states (excluding Jammu and Kashmir), with the regional threshold governing eligibility instead of the general all India threshold for those states.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
