Author Posts

February 18, 2020 at 10:38 am

Dear Sir

A Company having turnover less than Rs. 20 L has voluntarily registered under GST , as they want to sell their products in amazon and flipkart .(As informed by Amazon and other e- commerce operator they voluntarily obtained GST registration as a regular tax payer)

Now the company has developed their own website and now started selling through their own website also. In this case, company itself is e commerce operator and whether we are supposed to take GST registration as e commerce operator and cancel regular tax payer GST no.) Kindly guide correct procedure

February 18, 2020 at 3:08 pm

Dear Narayanan

E-com operators follows different models such as Principal to Principal, Principal to Agent and Aggregators. In case of Principal to Principal model, which is the case with your customer where both supplier and e-com operator being one and same, Sec 52 doesn’t arise for TCS. Thus, no need to separately register themself as e-com operator on top of regular tax payer registration. E-com registration is relevant only when you are subject to sec 52.

Hope its clear

CA Durai

February 25, 2020 at 8:52 pm

Dear sir
<div dir=”auto”></div>
<div dir=”auto”>With reference to clarification  on e commerce  operator, if client owns a website and if the customer orders product, original manufacturer  delivers the product to customer and client receives a commission  fro  manufacturer  .. In that case, client is required to go for gst registration  as e commerce operator in addition to regular tax payer…</div>
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<div dir=”auto”>Kindly  guide..</div>
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February 26, 2020 at 11:23 am

Hello Mr.Latchmi Narayanan,

In that case, it becomes a principal to agent model and E-commerce operator registration to be obtained

Thank you