GST : Extend time limit to furnish information by Electronic Commerce Operator

By | October 22, 2017
(Last Updated On: October 22, 2017)

Suggestions on GST Implementation Issues 28.09.2017 by ICAI

52. Extension of time limit to furnish information by the Electronic Commerce Operator

Section 52(12) of the CGST Act provides that any authority not below the rank of Deputy
Commissioner may serve a notice, either before or during the course of any proceeding under
this Act, requiring the operator to furnish such details relating to—
(a) Supplies of goods or services effected through such operator during any period, or
(b) stock of goods held by the suppliers making supplies through such operator in the godown
or warehouses, by whatever name called, managed by such operators and declared as
additional places of business by such suppliers –
Also, Section 52(13) of the CGST Acts provides that every operator on whom a notice has
been served under sub-section (12) shall furnish the required information within fifteen
working days of the date of service of such notice.

Issue
Every operator on whom a notice has been served under sub-section (12) shall furnish the
required information within fifteen working days of the date of service of such notice. There
is no provision for extension of this time period which may lead to difficulties.
Suggestion
• It is therefore suggested to relax the given provision by providing extension of the time
limit for furnishing of details by the Electronic Commerce Operator.
• Further, e-commerce operators covered by section 9(4) not be required to comply with
the provisions of this section

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

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About CA Satbir Singh

Chartered Accountant having 12+ years of Experience in Taxation , Finance and GST related matters and can be reached at Email : Taxheal@gmail.com

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