https://www.taxtmi.com/circulars?id=70796 Electronic commerce operators liable to pay GST on specified services supplied through their platforms under section 9(5) are not required to proportionately reverse input tax credit under sections 17(1) or 17(2). Tax on section 9(5) supplies must be paid entirely through the electronic cash ledger, and input tax credit cannot be used for that liability. The credit remains available for payment of tax on the operator's own supplies of platform services, including services for which platform fees or commissions are charged. en-us Wed, 22 Jan 2025 00:00:00 +0530 Fri, 14 Aug 2026 15:26:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70796 Electronic commerce operators liable to pay GST on specified services supplied through their platforms under section 9(5) are not required to proportionately reverse input tax credit under sections 17(1) or 17(2). Tax on section 9(5) supplies must be paid entirely through the electronic cash ledger, and input tax credit cannot be used for that liability. The credit remains available for payment of tax on the operator's own supplies of platform services, including services for which platform fees or commissions are charged. Circulars GST - States Wed, 22 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70796