CIRCULAR

Circular No. Subject
Circular No. 240/34/2024-GST Dated 31.12.2024 Clarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of Central Goods and Services Tax Act, 2017 are supplied through their platform.

 

COMMUNITY INSIGHTS

Topic

Publish Date

ECO - RCM applicability & ITC reversal requirements

Electronic commerce operator (ECO) means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce. Under GST law there are certain services notified in respect of which the E-commerce operators are required to pay tax under reverse charge. Here we are about to discuss about these services and will also discuss about whether an electronic commerce operator who is required to pay tax..................... Read More

10.01.2025