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GST registration rules and forms for e-commerce operators, online sellers, e-retailers and dealers vary from the normal or regular registration, where the Tax Collection at Source (TCS) provisions apply to the e-commerce operator. The article dives into finer details of the same.
21st December 2021
From 1st January 2022, CBIC made the aadhaar authentication mandatory to apply for revocation of cancelled GST registration under the CGST Rule 23 in REG-21.
29th August 2021
Taxpayers can get extended time up to 30th September 2021 to revoke cancelled GST registration if the last date for the same falls between 1st March 2020 and 31st August 2021. It applies if the GST registration is cancelled under Section 29(2) clause (b) or (c) of the CGST Act via CGST notification number 34/2021 dated 29th August 2021.
28th May 2021
Due date to file application for revocation of cancellation of registration falling between 15th April 2021 up to 29th June 2021 is 30th June 2021.
1st May 2021
The time limit to take actions, reply or pass orders as given under Rule 9 of the CGST Rules, 2017 that falls between 1st May 2021 and 31st May 2021 has been extended up to 15th June 2021.
5th March 2021
The Search ARN Functionality for Registration, post-TRN Login has been enhanced for the taxpayers.
e-Commerce aggregators are responsible under the GST law for collecting and depositing tax at the rate of 1% on each transaction under the Section 52 of the CGST Act. Any dealers/traders selling goods/services online would get the payment after deduction of 1% tax. All the traders/dealers selling goods/services online would need to get registered under GST even if their turnover is less than the prescribed threshold limit, for claiming the tax collected by the aggregators.
1. Supplier of services, who is not supplying through an e-commerce operator liable to collect tax at source, having a turnover of less than Rs.20 lakh are exempted from obtaining registration under GST.
2. e-Commerce operators liable under Section 52 of the CGST Act cannot opt into the composition scheme.
As per Section 24 of the CGST Act, all the e-commerce companies must obtain GST registration mandatorily.
Any person who is required to collect TCS must electronically submit an application for registration, duly signed or verified through Electronic Verification Code (EVC), using the form GST REG-07 either directly on the GST portal or from a facilitation centre notified by the Commissioner.
As per the CGST Rule 12(1A), the e-commerce operator not having physical presence in the State or Union Territory where the operations are conducted should mention such State name in part-A of the REG-07 form. Further, the State in which the principal place of business is situated must be mentioned in part-B, if it is different from the State mentioned in part-A.
The proper officer will grant registration after verification and issue a certificate of registration in form GST REG-06 within 3 working days from the date of submission of application. The entire process has been illustrated in the flowchart given below.
If the proper officer enquires or ascertains through a proceeding that a person is no longer liable to collect TCS, then the officer will cancel the registration. The cancellation shall be communicated to the said person electronically in form GST REG-08. The procedure given under the CGST Rule 22 shall be followed for cancellation.
The officer will follow the same procedure for cancellation as for normal taxpayers.
What does online information and database access or retrieval services mean? Online information and database access or retrieval services [OIDAR] means services whose delivery is mediated through the internet. The supply is essentially automated involving minimal human intervention and impossible without information technology.
These are a few examples of electronic services from the service tax list which will be considered as OIDAR-
It has also been clarified that using the internet just to communicate or facilitate the outcome of service needs does not always mean that a business is providing OIDAR services.
For further information, read the related articles, listed below: