Registration For TCS Under GST

Yes, every e-commerce operator has to obtain compulsory registration irrespective of the value of supplies made by it. Further, it will also have to register as TCS collector on GST portal.

Every person supplying goods through an e-commerce operator shall be mandatorily required to register. The benefit of threshold limit shall not be available to such suppliers.

However, a person supplying services through an e-commerce platform are exempted from obtaining compulsory registration up to turnover limit of Rs. 20/10 Lakhs. This rule is not applicable to following services:-

• Services of passenger transport by radio taxi, cab, motorcycle
• Services by way of providing accommodation in hotels, guest houses etc.
• Services by way of house-keeping such as plumbing, carpentering etc.

Registration for TCS would be required in each state/UT as the obligation for collecting TCS would be there for every intra-state or inter-state supply. In order to facilitate the obtaining of registration in each state/UT, the e-commerce operator may declare the Head office as its place of business in that state/UT where it does not have a physical presence.

Where registered supplier is supplying goods or services through a foreign e-commerce operator to a customer in India, such foreign e- commerce operator would be liable to collect TCS on such supply and would be required to obtain registration in each State / UT. If the foreign e-commerce operator does not have physical presence in a particular State / UT, he may appoint an agent on his behalf.

TCS is to be collected once the supply has been made through e-commerce operator irrespective of the date of actual collection of the consideration.

For example, if the supply has taken place through the e- commerce operator on 30th October, 2019 but the consideration for the same has been collected in the month of November, 2019, then TCS has to be deposited by 10th November 2019.

TCS is not required to be collected on exempt supplies.

Composition taxpayer cannot make supplies through e-commerce operator. Therefore, the question of TCS in respect of supplies made by composition taxpayer does not arise.

Payment of TCS has to be made in cash by e-commerce operator.

The amount of TCS deposited by the operator will be reflected in the electronic cash ledger of the actual supplier on the basis of statement filed by the operator in FORM GSTR-8. The said credit can be utilized by the supplier at the time of discharge of tax liability. The supplier may also claim refund of excess unutilized balance of such TCS in cash ledger.

The amount of TCS deposited by the operator will be reflected in the electronic cash ledger of the actual supplier on the basis of statement filed by the operator in FORM GSTR-8. The said credit can be utilized by the supplier at the time of discharge of tax liability. The supplier may also claim refund of excess unutilized balance of such TCS in cash ledger.

Every operator is required to furnish the details of supplies of goods & services made through it and returns and the amount collected in form of TCS during a month within 10 days of the end of the month in FORM GSTR-8. Further, an annual statement is also to be filed by 31st December following the end of financial year in FORM GSTR-9B.

Supplies on which the recipient is required to pay tax under reverse charge are not liable for TCS.