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Self attested copy of PAN
Email address and Mobile No. of Authorized signatory
Photo of Authorized Signatory in JPEG format (max 100KB)
GSTIN if available
IEC if available
Proof of office address: if owned- Copy of registry or property tax receipt and if rented- copy of rent deed/lease deed/ NOC from owner along with utility bill
In case of Company/Society/LLP/ Partnership firm, Authorization letter/ Copy of resolution in favour of authorized signatory
KYC of Authorized signatory including his PAN, Aadhar Card and address proof (utility bill/ Driving license/ Voter ID/Aadhar)
There are many e-commerce operators/ aggregators like Paytm, Jabong, Myntra, Flipkart, Amazon etc. operating in India. The goods or services belonging to other suppliers are displayed on their portals. On placing the orders by the consumer, goods are supplied by the actual supplier to consumer. The price/consideration for the product/services is collected by the operator from the consumer and passed on to the actual supplier after deducting his commission.
The Government has placed the responsibility on the e-commerce operators to collect the TCS @ 1% from such suppliers. E-commerce operator shall make the payment of consideration to actual supplier only after deducting 1% TCS on the net value of goods & services sold. Thus, any dealer/trader sells goods/services online would get the payment net of 1% tax. The amount of TCS so collected has to be deposited by the 10th day of next month.
Self attested copy of PAN
Email address and Mobile No. of Authorized signatory
Photo of Authorized Signatory in JPEG format (max 100KB)
GSTIN if available
IEC if available
Proof of office address: if owned- Copy of registry or property tax receipt and if rented- copy of rent deed/lease deed/ NOC from owner along with utility bill
In case of Company/Society/LLP/ Partnership firm, Authorization letter/ Copy of resolution in favour of authorized signatory
KYC of Authorized signatory including his PAN, Aadhar Card and address proof (utility bill/ Driving license/ Voter ID/Aadhar)
Document Verification
Login to GST portal and click on “Click on application for registration as Tax collector”
Enter PAN/TAN, e-mail and Mobile No.
Validation of details through OTP by authorized signatory
Generation of TRN by GST portal
Fill the form GST REG-07 and submit the requisite documents and attach DSC or EVC
Generation of ARN which will be communicated on registered mail and mobile
Issuance of GST Tax Collector registration in FORM GST REG-06
E-commerce operator, not being an agent, is required to collect an amount calculated @ 1% of the net value of taxable supplies made through it, where the consideration with respect to such supplies is to be collected by such operator. The amount so collected is called “Tax Collection at Source”.
Rate of TCS is 0.5% under each Act i.e. 0.5% CGST & 0.5% SGST= Total 1%.
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:-
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.
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