https://www.taxtmi.com/circulars?id=68023 Where an electronic commerce operator is liable to pay tax as if it were the supplier of notified services supplied through its platform, it is not required to reverse input tax credit proportionately for inputs and input services used for such notified supplies. The input tax credit availed for such inputs and input services cannot be utilised to discharge the tax liability arising from the notified supplies, which must be paid through the electronic cash ledger. However, that credit may be used to discharge tax liabilities in respect of supplies made by the ECO on its own account. en-us Tue, 31 Dec 2024 00:00:00 +0530 Wed, 01 Jan 2025 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68023 Where an electronic commerce operator is liable to pay tax as if it were the supplier of notified services supplied through its platform, it is not required to reverse input tax credit proportionately for inputs and input services used for such notified supplies. The input tax credit availed for such inputs and input services cannot be utilised to discharge the tax liability arising from the notified supplies, which must be paid through the electronic cash ledger. However, that credit may be used to discharge tax liabilities in respect of supplies made by the ECO on its own account. Circulars GST Tue, 31 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68023