https://www.taxtmi.com/article/detailed?id=9910 The article sets out that an electronic commerce operator must register for GST irrespective of turnover, is excluded from the composition scheme, and is required to collect and report TCS for supplies routed through its platform. Sellers of goods must register regardless of turnover; certain services notified shift tax liability to the operator when the supplier is unregistered, while registered suppliers remain separately taxable. Place of supply is the destination/consumer state, and operators must file dedicated returns and reconcile TCS, COD, returns and interstate stock transfers. en-us Thu, 22 Jul 2021 08:59:36 +0530 Thu, 22 Jul 2021 08:59:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9910 The article sets out that an electronic commerce operator must register for GST irrespective of turnover, is excluded from the composition scheme, and is required to collect and report TCS for supplies routed through its platform. Sellers of goods must register regardless of turnover; certain services notified shift tax liability to the operator when the supplier is unregistered, while registered suppliers remain separately taxable. Place of supply is the destination/consumer state, and operators must file dedicated returns and reconcile TCS, COD, returns and interstate stock transfers. Articles Goods and Services Tax - GST Thu, 22 Jul 2021 08:59:36 +0530 https://www.taxtmi.com/article/detailed?id=9910