Reverse Charge Mechanism in GST of E-Commerce Operator under section 9(5)

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....s on the e-commerce operator. Where an e-commerce operator does not have a physical presence in the taxable territory * Any person representing such e-commerce operator for any purpose in the taxable territory shall be liable to pay tax. * If it does not have a representative in the said territory, e-commerce operator shall appoint a person in the taxable territory for the person of paying tax and such person shall be liable to pay tax.   Compulsory Registration under GST for Recipient: * All persons who are fall above categories of scenario, required to pay tax under RCM have to register for GST, irrespective of the threshold limit even if not engaged in the taxable supply. * The Act's provisions will apply in such a m....

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....han twelve passengers, excluding the driver, for hire or reward. [section 2(24) of the Motor Vehicle Act, 1988] * "motorcab" means any motor vehicle constructed or adapted to carry not more than six passengers excluding the driver for hire or reward. [section 2(25) of the Motor Vehicle Act, 1988] * "motor cycle" means a two-wheeled motor vehicle, inclusive of any detachable side-car having an extra wheel, attached to the motor vehicle. [section 2(27) of the Motor Vehicle Act, 1988] * "motor vehicle" or "vehicle" means any mechanically propelled vehicle adapted for use upon roads whether the power of propulsion is transmitted thereto from an external or internal source and includes a chassis to which a body has not been attached and a ....

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....ic commerce operator is liable for registration under section 22(1) of the said CGST Act. For Example - Urban Company provides the services of plumbers, electricians, teachers, beauticians etc. (iv) Restaurant Services Supply of restaurant service other than the services supplied by restaurant, eating joints etc. located at specified premises, W.e.f. 01.04.2025 - Specified Premises has the same meaning as assigned to it in clause (xxxvi) of paragraph 4 of notification number 11/2017-Central Tax (Rate) dated 28.06.2017. From 01.01.2022 to 31.03.2025 - Specified premises means premises providing hotel accommodation service having declared tariff of any unit of accommodation above Rs. 7,500/- per unit per day....