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TMI BlogElectronic CommerceX X X X Extracts X X X X X X X X Extracts X X X X ..... irrespective of the value of supply made by them. Q 4. Whether a supplier of goods or services supplying through e-commerce operator would be entitled to threshold exemption? Ans. The threshold exemption shall be available for supplier of services, other than supplies under section 9 (5) of the CGST Act. A person supplying goods through an e-commerce operator shall be mandatorily required to register. Q 5. Will an e-commerce operator be liable to pay tax in respect of supply of goods or services made through it, instead of actual supplier? Ans. Yes, but only in case of certain notified services. In such cases tax shall be paid by the electronic commerce operator if such services are supplied through it and all the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r both, other than the services on which entire tax is payable by the e-commerce operator, made during any month by all registered persons through such operator reduced by the aggregate value of taxable supplies returned to the suppliers during the said month. Q 10. Is every e-commerce operator required to collect tax on behalf of actual supplier? Ans. Yes, every e-commerce operator is required to collect tax where consideration with respect to the supply is being collected by the e-commerce operator. Q 11. At what time should the e-commerce operator make such collection? Ans. The e-commerce operator should make the collection during the month in which supply was made. Q 12. What is the time within which such T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by every operator in his statement will be matched with the corresponding details of outward supplies furnished by the concerned supplier in his valid return for the same calendar month or any preceding calendar month. Where the details of outward supply, on which the tax has been collected, as declared by the operator in his statement do not match with the corresponding details declared by the supplier the discrepancy shall be communicated to both persons. Q 16. What will happen if the details remain mismatched? Ans. The value of a supply relating to any payment in respect of which any discrepancy is communicated and which is not rectified by the supplier in his valid return for the month in which discrepancy is communicated sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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