Electronic Commerce
- What is e-commerce?
- Who is an e-commerce operator?
- Is it mandatory for e-commerce operator to obtain registration?
- Whether a supplier of goods/services supplying through e-commerce operator would be entitled to threshold exemption?
- Who is an aggregator?
- Is an aggregator required to be registered under GST?
- What is Tax Collection at Source (TCS)?
- At what time/intervals should the e-commerce operator make such deductions?
- What is the time within which such TCS is to be remitted by the e-commerce operator to Government account? Is the operator required to file any returns for this purpose?
- How can actual suppliers claim credit of this TCS?
- Is the e-commerce operator required to furnish information to the Government?
- Is the e-commerce operator required to submit any statement? What are the details that are required to be submitted in the statement?
- What is the concept of matching in e-commerce provisions and how it is going to work?
- What will happen if the details remain mismatched?