Suggestions on GST Implementation Issues 28.09.2017 by ICAI Indirect Tax Committee

Law Related Issues

23. Restriction from making supplies through an e-commerce operator for opting composition scheme

Section 10 of CGST Act, 2017 provides that the person exercising the option to pay tax
under composition scheme shall comply with certain conditions and one of the condition
is that a person opting for the scheme is not allowed to affect any supply of goods through
an e-commerce portal, unless such portal is owned by the same person

Issue

As in the present trade, supply of goods through an e-commerce operator has become a
general practice putting such restriction for opting composition scheme is irrelevant.
Suppose a trader has complied with all other condition for composition levy but supply of
few goods through an ecommerce portal makes him ineligible to opt for such scheme.

Suggestion

It is suggested that appropriate amendment be made to remove such restriction so that a
trader can trade through an e-commerce portal and opt for composition scheme as well.

Read Suggestions on GST Implementation Issues 28.09.2017 by ICAI Indirect Tax Committee

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