GST on E-Commerce - Explained in Hindi | Section 9(5), TCS, Registration & Returns | скачать в хорошем качестве

GST on E-Commerce - Explained in Hindi | Section 9(5), TCS, Registration & Returns |

GST on E-Commerce – Complete Guide in Hindi If you are selling online through Amazon, Flipkart, Zomato, Uber, or your own website, understanding GST provisions is essential. In this detailed video, we cover: • Meaning of E-Commerce & E-Commerce Operator (ECO) • Section 9(5) – Deemed Supplier concept • Section 52 – TCS provisions • GST Registration rules for suppliers & ECO • Return filing & compliance requirements This video consolidates the entire ECO series into one structured explanation. ⸻ 📌 Timestamps 00:00 - Introduction 00:35 - Defining E-Commerce & ECO 02:01 - Section 9(5) – Specified Services 05:02 - Section 52 – TCS Provisions 07:00 - Registration Provisions 09:51 - Compliances & Returns ⸻ 📖 Key Legal References Covered 🔹 Definitions 📖 Section 2(44), CGST Act Defines “Electronic Commerce” – supply of goods or services over a digital or electronic network. 📖 Section 2(45), CGST Act Defines “Electronic Commerce Operator” – Any person who owns, operates or manages a digital or electronic facility or platform for electronic commerce. ⸻ 🔹 Section 9(5) – Deemed Supplier Concept 📖 Section 9(5), CGST Act Liability to pay GST shifts to the ECO for notified services. Notified Services under Section 9(5) 📌 Notification No. 17/2017-CT (Rate) dated 28.06.2017 Specified transport & accommodation services. 📌 Notification No. 23/2017-CT (Rate) dated 22.08.2017 Included housekeeping services. 📌 Notification No. 17/2021-CT (Rate) dated 18.11.2021 Included restaurant services & omnibus transport. 📌 Notification No. 16/2023-CT (Rate) dated 19.10.2023 Excluded omnibus corporate operators. 📌 Notification No. 17/2025-CT (Rate) dated 17.09.2025 Included services by way of local delivery. Circulars 📖 Circular No. 167/23/2021-GST dated 17.12.2021 Clarified GST on restaurant services supplied through ECO. 📖 Circular No. 240/34/2024-GST dated 31.12.2024 Clarified ITC availability to ECO for tax paid under Section 9(5). ⸻ 🔹 Section 52 – TCS Provisions 📖 Section 52 – TCS by ECO 📖 Section 52(4), (9), (10) – Matching & discrepancy mechanism 📖 Rule 67 – GSTR-8 compliance 📌 Notification No. 52/2018–CT dated 20.09.2018 Prescribed TCS rate. 📌 Notification No. 02/2024–CT dated 05.01.2024 Reduced TCS rate to 0.5% (0.25% CGST + 0.25% SGST). ⸻ 🔹 Registration Provisions 📖 Section 22, CGST Act – Threshold limit for registration (₹40 lakh for goods / ₹20 lakh for services, subject to conditions) 📖 Section 24(ix), CGST Act – Compulsory registration for persons supplying goods through ECO 📖 Section 24(x), CGST Act – Compulsory registration for ECO required to collect TCS 📌 Notification No. 65/2017–CT dated 15.11.2017 Exempts service providers supplying through ECO from compulsory registration, subject to threshold. 📌 Notification No. 34/2023–CT dated 31.07.2023 Provides relief to small intra-State suppliers of goods through ECO (subject to conditions) ⸻ 🔹 Return Filing & Reporting 📌 GSTR-1 – Table 14(a), 14(b), 15 📌 GSTR-3B – Table 3.1(a), 3.1.1(i), 3.1.1(ii) 📌 GSTR-8 – TCS Return ⸻ GST compliance in e-commerce is not just about paying tax — it’s about understanding the correct model and reporting accurately. For more practical GST insights, Join GST.Manthan. ⸻ #GST #GSTIndia #ECommerceGST #Section95 #Section52 #GSTRegistration #GSTReturns #GSTManthan