Electronic commerce operators (ECOs) required to pay tax u/s ...

Clarification on Tax Liability and Input Tax Credit for E-Commerce Operators under GST.

January 2, 2025

Circulars GST

Electronic commerce operators (ECOs) required to pay tax u/s 9(5) of CGST Act for specified services supplied through their platform are not required to reverse proportionate input tax credit on inputs and input services utilized for such supplies u/s 9(5). However, ECOs cannot utilize the input tax credit for discharging tax liability u/s 9(5) which must be paid in cash through electronic cash ledger. The input tax credit can only be utilized for discharging tax liability on ECO's own services.

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Electronic commerce operators (ECOs) required to pay tax u/s ...

Clarification on Tax Liability and Input Tax Credit for E-Commerce Operators under GST.

January 2, 2025

Circulars GST

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