All about GST Registration for E-commerce operator in India

All about GST Registration for E-commerce operator

GST Registration For Freelancers in India
All about GST Registration for E-commerce operator in India

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  Posted on July 29, 2021

GST Registration for E-commerce operator

E-commerce refers to the purchase and sale of goods and/or services via electronic channels such as the internet. E-Commerce refers to any form of business transactions conducted online. The most popular example of E-Commerce is online shopping, which is defined as buying and selling of goods via the internet on any device. However,  E-Commerce can also entail other types of activities, such as online auctions, payment gateways, online ticketing, and internet banking.

Registration under GST is mandatory for all e-commerce operators irrespective of the sales turnover. Hence, prior to commencing business as an ecommerce operator or within 30 days of commencing business, all ecommerce operators are required to be registered under GST.

Types of E-commerce platforms

E-commerce operator/marketplace: 

It is an entity which owns, operates or manages digital or electronic facility or platform for E-commerce.

Suppliers/aggregator on E-commerce platform: 

It is an entity which supplies goods or services on an E-commerce platform.

GST registration for E-commerce operators and sellers

  • The sellers who are registering themselves for E-commerce platform shall register themselves under GST registration.
  • There are several returns to be filed under GST for E-commerce operators and suppliers.
  • Unlike regular businesses, there is no threshold exemption for the E-commerce suppliers and operators.
  • These E-commerce entities come under the GST compliance irrespective of the value of supply and hence are required to file GST return online.
  • GST return form includes the details such as purchases, sales, output GST and Input Tax Credit (ITC) which are to be submitted on monthly, quarterly or annual basis.

GST return filing forms for E-commerce operators and sellers

  • E-commerce suppliers/aggregators are required to file Form GSTR-1, GSTR 2, GSTR 3 monthly and GSTR-9 is to be filed annually.
  • E commerce operators are required to file their GST return in form GSTR 8 in monthly basis.

Form GSTR 1

  • GSTR 1 is a monthly return filed for sales or outward supplies.
  • Every business registered under Goods and Services Tax must file GSTR 1.
  • The due date for filing GSTR 1 for E-commerce sellers would be 10th day of following month.

Form GSTR 2

  • GSTR-2 is a monthly return for inward supplies of goods or services or both received during a tax period.
  • The filing of GSTR 2 makes them eligible to avail Input Tax Credit wherein the taxpayer can claim the refund of tax on purchases or deduct that much amount from the tax payable on outward supplies.
  • The due date for GSTR 2 would be 15th of subsequent month.

Form GSTR 3

  • GSTR-3 is a consolidated monthly return which contains details of tax liability along with the provisional GST identification number collected on outward supplies and tax paid on inward supplies by registered E-commerce supplier/seller.
  • It is an auto-populated process through GSTR-1 and GSTR-2 of the registered person.
  • The due date for GSTR 3 return filing would be 20th of the next month.
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