watch_later 11/05/18

Hi Team

Please advise -

"Flipkart, Amazon are few of the operators under the definition of E-commerce operator."

  1. What are the sellers who use the services of these operators,  known as and do these sellers too need to register for GST?
  2. If the buyers are individual end-users i.e. private citizens and not companies or firm or any form of business entities, do they still need GSTIN to buy?  To illustrate, Ravi is a private citizen, a school teacher and buys a gift item on Amazon, will Ravi need to have a GSTIN to buy?

As I understand, Ravi would still be charged GST, is this correct?

Warm regards

1 Response | Latest response: 12/05/18 | Sort by Likes(thumb_up) Recent | GST Reply
watch_later 12/05/18

What are the sellers who use the services of these operators, known as and do these sellers too need to register for GST?

They are know as online sellers on E-commerce portal. There is no separate wording for them in GST law.

If turnover is below 20 lakhs in a year then GST registration is not compulsory as per law. Earlier it was required but from November 2017, registration was made optional for sales up to 20 lakhs in a year.

However, E-commerce operators are no on boarding sellers without GST registration. So, yes though law has exempted up to 20 lakhs but E-commerce operators still need you to register.

If the buyers are individual end-users i.e. private citizens and not companies or firm or any form of business entities, do they still need GSTIN to buy? To illustrate, Ravi is a private citizen, a school teacher and buys a gift item on Amazon, will Ravi need to have a GSTIN to buy? Ravi would still be charged GST, is this correct?

If buyer has to take GST registration, then no one will buy. No, registration is never compulsory for buyers whether they are individuals or companies.

Unless seller makes any rule, there is no requirement for registration. Law does not require buyers to get registered under GST.

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