<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>Clarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of Uttar Pradesh Goods and Services Tax Act, 2017 are supplied through their platform</title>
    <link>https://www.taxtmi.com/circulars?id=69327</link>
    <description>Electronic commerce operators liable to pay tax as if they were the supplier for notified services are not required to reverse proportionate Input Tax Credit for those notified supplies. The full tax on such supplies must be paid only through the electronic cash ledger, and ITC availed on inputs and input services used to facilitate those notified supplies cannot be used to discharge that operator-pay tax liability, though such credit may be used for the ECO&#039;s own supply-related tax liabilities.</description>
    <language>en-us</language>
    <pubDate>Mon, 06 Jan 2025 00:00:00 +0530</pubDate>
    <lastBuildDate>Tue, 10 Mar 2026 16:36:00 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=889742" rel="self" type="application/rss+xml"/>
    <item>
      <title>Clarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of Uttar Pradesh Goods and Services Tax Act, 2017 are supplied through their platform</title>
      <link>https://www.taxtmi.com/circulars?id=69327</link>
      <description>Electronic commerce operators liable to pay tax as if they were the supplier for notified services are not required to reverse proportionate Input Tax Credit for those notified supplies. The full tax on such supplies must be paid only through the electronic cash ledger, and ITC availed on inputs and input services used to facilitate those notified supplies cannot be used to discharge that operator-pay tax liability, though such credit may be used for the ECO&#039;s own supply-related tax liabilities.</description>
      <category>Circulars</category>
      <law>GST - States</law>
      <pubDate>Mon, 06 Jan 2025 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/circulars?id=69327</guid>
    </item>
  </channel>
</rss>