Electronic Commerce

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....alue of supply made by them. Q 4. Whether a supplier of goods or services supplying through e-commerce operator would be entitled to threshold exemption? Ans. The threshold exemption shall be available for supplier of services, other than supplies under section 9 (5) of the CGST Act. A person supplying goods through an e-commerce operator shall be mandatorily required to register. Q 5. Will an e-commerce operator be liable to pay tax in respect of supply of goods or services made through it, instead of actual supplier? Ans. Yes, but only in case of certain notified services. In such cases tax shall be paid by the electronic commerce operator if such services are supplied through it and all the provisions of the Act shall apply to su....

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.... e-commerce operator, made during any month by all registered persons through such operator reduced by the aggregate value of taxable supplies returned to the suppliers during the said month. Q 10. Is every e-commerce operator required to collect tax on behalf of actual supplier? Ans. Yes, every e-commerce operator is required to collect tax where consideration with respect to the supply is being collected by the e-commerce operator. Q 11. At what time should the e-commerce operator make such collection? Ans. The e-commerce operator should make the collection during the month in which supply was made. Q 12. What is the time within which such TCS is to be remitted by the e-commerce operator to Government account? Ans. The amount ....