GST Registration for E Commerce Operators

Even the Government has specified a turnover threshold limit for GST registration, there are certain entities who are required to take mandatory registration under GST, even though their turnover is below the prescribed limit. E-Commerce players are one of them.

And E-Commerce players also do not have an option to go for the composition scheme. This means, that even if the turnover of an e-commerce supplier is below the composition limit of 1 Crore, he will still need to register as a regular dealer under GST.

Let us see in detailed...

A. GST registration for e-commerce aggregators

E-commerce aggregators are responsible under the GST law for collecting and depositing tax at the rate of 1% from each online transaction. Thus, any e-commerce supplier would get the payment only after deduction of 1% of TCS by the e-commerce operator under GST.

Thus, e-commerce aggregators will need to have GST registration. Ex.Flipkart

Will see the steps for e-commerce GST registration below:

Applying for registration

  • Any person who is required to deduct TDS or collect TCS will electronically submit an application for registration, duly signed or verified through EVC (electronic verification code), using the FORM GSTREG-07 on the GST Portal.

  • The proper officer will grant registration after verification and issue a certificate of registration within 3 working days from the date of submission of application.

Cancellation of registration

  • Proper officer will cancel the registration if a person is no longer liable to deduct TDS or collect TCS in FORM GST REG-08.

  • The officer will follow the same procedure for cancellation as for normal taxpayers.

B. GST registration for e-commerce suppliers

The process is same for all taxpayers.

Applying for registration

  • All e-commerce suppliers will need to fill Part-A of FORM GST REG-01, by providing PAN, mobile number, and e-mail ID. The PAN is verified on the GST Portal, while mobile number and e-mail ID are verified with a one-time password (OTP). Post this, an application reference number (ARN) will be received via mobile and e-mail.

  • Next, Part- B of FORM GST REG-01 will need to be filled by specifying the application reference number received. Other relevant documents, will need to be attached and uploaded, such as:

  • Photographs: Photographs of proprietor, partners, managing trustee, committee etc. and authorized signatory

  • Constitution of Taxpayer: Partnership deed, registration certificate or other proof of constitution

  • Proof of principal / additional place of business: Latest Property Tax Receipt or Electricity Bill, Rent / Lease Agreement along with owner’s documents (for rented premises)

  • Bank account related proof: Scanned copy of the first page of bank pass book or bank statement

  • Authorization forms: For each authorized signatory, upload authorization copy or a copy of resolution of managing committee or board of directors in the prescribed format.

Cancellation of registration

If the details submitted are not satisfactory, the registration application is rejected using Form GST REG-05.

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