TCS questions

Sr. No.	FAQs	Answer
1.	Whether this is compulsory for e- commerce operator to register ?	Yes. According to the 24(x) in CGST act, 2017 , it is compulsory to register except the supply value made by  electronic commerce operator .
2.	Can a threshold exemption be apply to suppliers of goods and services that are supplying via an e-commerce operator?	Every person who supplies goods via an ecommerce platform shall, regardless of the amount of supply, be required to register under Section 24(ix). A person supplying services through an ecommerce platform, but not a supplier of services under section 9, (5) of CGST Act 2017, is exempted by compulsory registration if their total turnover does not exceed INR20 lakhs or INR 10 lakhs for certain special category States, in a financial calendar year. The notification No. 65/2017 - Central tax dated 15th Nov 2017.
3.	How Tax Collection at source (TCS) must be collected by ecommerce companies on services supplied by unregistered suppliers via their portal?	Every person who supplies goods or services via an ecommerce platform is required to register under Section 24(ix), CGST Act 2017. Notification 65/2017 - Central Tax dated 15 November 2017 exempted a person supplying services through an ecommerce Page 3 or 11 platform, but only if their total turnover is not INR 20 lakhs (or INR ten lakhs in the case of certain special category States). These suppliers are exempt from registration and ecommerce operators do not have to collect TCS for services supplied by them through their portal.