NOTIFICATIONS
| Notification No. | Subject |
| Notification No.08/2022-Central Tax, dt. 07.06.2022 | Seeks to provide waiver of interest for specified electronic commerce operators for specified tax periods |
|
Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies. |
CIRCULARS
| Circular No. | Subject |
| Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction | |
| Circular No.167/23/2021-GST dt. 17.12.2021 |
GST on service supplied by restaurants through e-commerce operators |
| Circular No. 136/2020-GST dt. 03.04.2020 |
Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19) |
PRESS RELEASE
| Date |
Subject |
| 30.09.2018 | |
| 10.03.2018 | Press Note Return RCM TDS in GST Council meeting |
CASE LAW
|
Authority |
One liner |
|
2021(02)LCX0115 Delhi high court IBIBO Group Private Limited |
Due to technical reason, the statement in compliance of Section 52 (3) of the CGST Act not uploaded on the portal, same would be accepted manually |
ADVANCE RULING
| Particulars | Crux |
|
2019(09)LCX0178(AAR) Karnataka Humble Mobile Solutions Pvt. Ltd. |
GST is not liable for the supply of services by drivers through the e-commerce platform, but E commerce operator he is liable to pay tax on the services provided to the drivers. Further, the E commerce operator is liable to collect tax u/s 52 on the net value of taxable supplies made by the drivers through it where the consideration with respect to such supplies is to be collected by the ECO. |