Topic
Publish Date
Section 9(5) CGST: Is Your E-Commerce Platform a Connector or Service Provider?
Imagine booking a ride through a platform like Uber. The platform connects you with a driver, arranges the trip, and handles payments. But this raises an important question: is the platform merely a facilitator between the passenger and the driver, or does it also qualifies as the provider/supplier of the transportation service itself? Now, consider an online tutoring platform that. ..................... Read More
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
Reverse Charge Mechanism - Everything You Need to Know
The person who supplies the goods or services or both i.e., the supplier, is generally required to pay tax to the Government. This is called payment of tax under forward charge mechanism. However, under the GST law there is a concept of Reverse Charge also, where the recipient is required to pay tax to the government instead of supplier. In this article we are about to discuss the concept of RCM in detail, the time of supply..................... Read More