Question ID :
31631
E COMMERCE TRANSACTION
As per section 2(44) of the CGST Act
E - commerce means supply of goods or services both including digital products over digital or electronic network and
as per Section 2(45) of CGST Act
E- Commerce operator means any person who owns , operates or manages digital or electronic facility or platform for electronc commerce -section 2(45) of CGST Act .
Accordingly whether a person shall be considered to have e coommerce transaction if he devlop a website , through website he procure online order towards the supply of tablets having lectures in soft copy or in audio and visual form , and also provide the payment mechanism on his website .
whether such an activity covered under the definition of E- commerce transaction and such persona shall be treated as ecommerce operator . GST registration shall be taken as E Commerce operator , kindly guide us in this regard
Posted by
DEEPTI DHAKAD
on
May 14, 2018
Filed Under
INDIRECT TAXES
Electronic commerce operator is every person who, owns, operates or manages digital or electronic facility or platform for electronic commerce.
On the other hand, sale of a company’s products through its website would not be called an e-commerce activity.
Posted by
Gayathri Jayan on
May 17, 2018
Answer ID :
68644
It is covered under section 2(44) (45) and he is required to get registered under GST.
It may be noted that threshold limits for registration would not apply and he is required to obtain registration irrespective of turnover.
Posted by
CA. SATISH CHAND GARG on
May 17, 2018