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        Case ID :
        GST

        Whether a person supplying goods through Electronic Commerce Operator, is eligible to opt composition scheme? Since the provisions of TDS u/s 51 and TCS u/s 52 have been deferred, would it make any difference?

        22 July, 2017

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        Section 10 - Composition levy.

        Section 52 - Collection of tax at source.

        THE CENTRAL GOODS AND SERVICES TAX ACT, 2017

        As per the provisions of Section 10(2)(d), a person is eligible for opting composition scheme, if he is not engaged in making any supply of goods through an electronic commerce operator who is required to collect tax at source under section 52.

        But, since, the provision of Section 51 and 52 (for TDS and TCS under GST) are not make effective, the electronic commerce operator is not liable to be collected tax source.

        Therefore, a supplier of goods through electronic commerce operator may be eligible to avail composition scheme before the date on which the provisions of Section 52 are made operative.

        To avoid any difficulty, government must issue a clarification.

         

        Composition scheme eligibility may be available for suppliers using e-commerce operators while TDS/TCS provisions remain inoperative. Eligibility for the composition scheme is negated for suppliers making supplies through an electronic commerce operator required to collect tax at source; however, because the TDS/TCS provisions are not yet operative and ECOs are not required to collect tax, suppliers using ECOs may currently opt for the composition scheme until the collection provisions are brought into force, and an administrative clarification from the government is recommended to remove uncertainty.
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Composition scheme eligibility may be available for suppliers using e-commerce operators while TDS/TCS provisions remain inoperative.

                            Eligibility for the composition scheme is negated for suppliers making supplies through an electronic commerce operator required to collect tax at source; however, because the TDS/TCS provisions are not yet operative and ECOs are not required to collect tax, suppliers using ECOs may currently opt for the composition scheme until the collection provisions are brought into force, and an administrative clarification from the government is recommended to remove uncertainty.


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