Clarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of Karnataka Goods and Services Tax Act, 2017 are supplied through their platform

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....of Commercial Taxes Vanijya Therige Karyalaya, Gandhinagar, Bengaluru-560009, Dated: 04-01-2025 COMMISSIONER OF COMMERCIAL TAXES CIRCULAR No. GST-31/2024 Sub: Clarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of Karnataka Goods and Services Tax Act, 2017 are supplied through their platform -reg. Reference is inv....

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.... powers conferred under section 168 of the KGST Act, hereby clarifies the issue as below: S. No. Issue Clarification   1. Whether electronic commerce operator, required to pay tax under section 9(5) of KGST Act, is liable to reverse proportionate input tax credit on his inputs and input services to the extent of supplies made under section 9(5) of the KGST Act.3.  1. ECO, r....

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.... input tax credit will not be allowed to be utilized for payment of tax liability under section 9(5) and whole of the tax liability under section 9(5) will be required to be paid in cash.  4. The principle, which has been outlined in question no. 6 of Circular No. GST-20/2021 dated 18.12.2021, also applies to the supplies made in respect of other services specified under section 9(5) of KGS....