https://www.taxtmi.com/article/detailed?id=6162 Platforms that collect sale proceeds or handle goods may be deemed to be a dealer under CST/VAT rules, creating State-specific registration, invoicing, tax collection, and reporting obligations; the situs of sale generally follows the State from which movement of tangible goods commences, while differing operational models (platform-owned inventory, resale by the platform, facilitation/agent roles, and supplier warehousing in platform facilities) yield distinct VAT/CST consequences including use of Form F, input tax credit effects, and separate invoice tax disclosure requirements. en-us Wed, 18 Mar 2015 08:05:02 +0530 Wed, 18 Mar 2015 08:05:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6162 Platforms that collect sale proceeds or handle goods may be deemed to be a dealer under CST/VAT rules, creating State-specific registration, invoicing, tax collection, and reporting obligations; the situs of sale generally follows the State from which movement of tangible goods commences, while differing operational models (platform-owned inventory, resale by the platform, facilitation/agent roles, and supplier warehousing in platform facilities) yield distinct VAT/CST consequences including use of Form F, input tax credit effects, and separate invoice tax disclosure requirements. Articles Value Added Tax - VAT and CST Wed, 18 Mar 2015 08:05:02 +0530 https://www.taxtmi.com/article/detailed?id=6162