https://www.taxtmi.com/manuals?id=2014 Section 9(5) of the CGST Act and section 5(5) of the IGST Act impose tax liability on an electronic commerce operator for specified services supplied through its platform under the reverse charge mechanism; absent physical presence, a local representative or an appointed person must discharge the tax, and persons so liable must obtain GST registration irrespective of threshold, with specified service categories and conditional exceptions governed by notifications and circulars. en-us Thu, 02 Mar 2023 18:54:00 +0530 Fri, 10 Oct 2025 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2014 Section 9(5) of the CGST Act and section 5(5) of the IGST Act impose tax liability on an electronic commerce operator for specified services supplied through its platform under the reverse charge mechanism; absent physical presence, a local representative or an appointed person must discharge the tax, and persons so liable must obtain GST registration irrespective of threshold, with specified service categories and conditional exceptions governed by notifications and circulars. Manuals GST Thu, 02 Mar 2023 18:54:00 +0530 https://www.taxtmi.com/manuals?id=2014