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.