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Home Acts & Rules GST Draft-Bills-Reports FAQ on GST dated 21.9.2016 based on Draft Model GST Chapter 8 = Electronic Commerce Chapters List This

Electronic Commerce - FAQ on GST dated 21.9.2016 based on Draft Model GST

Chapter: 8
Electronic Commerce
Question 1	:	What is e-commerce?
Question 2	:	Who is an e-commerce operator?
Question 3	:	Is it mandatory for e-commerce operator to obtain registration?
Question 4	:	Whether a supplier of goods/services supplying through e-commerce operator would be entitled to threshold exemption?
Question 5	:	Who is an aggregator?
Question 6	:	Is an aggregator required to be registered under GST?
Question 7	:	What is Tax Collection at Source (TCS)?
Question 8	:	At what time/intervals should the e-commerce operator make such deductions?
Question 9	:	What is the time within which such TCS is to be remitted by the e-commerce operator to Government account? Is the operator required to file any returns for this purpose?
Question 10	:	How can actual suppliers claim credit of this TCS?
Question 11	:	Is the e-commerce operator required to furnish information to the Government?
Question 12	:	Is the e-commerce operator required to submit any statement? What are the details that are required to be submitted in the statement?
Question 13	:	What is the concept of matching in e-commerce provisions and how it is going to work?
Question 14	:	What will happen if the details remain mismatched?

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