Every person who is willing to do e-commerce business as an E-commerce operator needs to mandatorily register under GST as per section 24 of CSGT Act, 2017.
In case if an e-commerce operator does not have a physical presence in India(any place), it needs to have a physical presence or appoint a person as a representative who gets himself registered as an E-Commerce operator.
Every E-Commerce operator also mandates to collect TCS as per Section 52 of the CGST Act, 2017.
E-commerce Operator is required to obtain GST registration in each State if he has suppliers in different States.
Benefits of GST for E-commerce business
- Uniformity in GST rates in different states which allow us to take ITC easily
- Simplified returns
- It attracts a large number of suppliers
- It is uprising the concept of an online marketplace
How to Export through E-commerce under GST?
E-commerce operator can export goods without payment of taxes after filing the form of LUT which is available online and if he wants to export without LUT then he shall need to pay tax and claim the refund of the tax paid.
GST return procedure for E-commerce business
- Every E-commerce operator(who is required to collect tax at source (TCS) under GST) shall furnish a return in form GSTR-8 electronically.
- This return shall contain details of supplies made and the amount of tax collected.
- GSTR-8 is required to be filed before the 10th of the following month.
Useful resources