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Persons supplying GOODS through an e-commerce operator (where ECO is required to collect TCS under Sec 52):
AAre required to register under Sec 24, regardless of turnover
BAre exempt from registration if turnover below threshold
CCan opt for composition scheme freely
DAre exempt if also registered separately
Answer & Solution
Correct answer: A. Are required to register under Sec 24, regardless of turnover
1. Sec 24(ix) — persons making taxable supplies of goods through an ECO required to collect TCS under Sec 52 must register, regardless of their turnover.
2. Notification 34/2023-CT (and earlier 65/2017-CT for services) created exemption for INTRA-State goods supplies via ECO up to threshold, subject to conditions.
3. Service suppliers through ECOs other than Sec 9(5) services: exempted under Notf 65/2017-CT up to threshold.
_Source: ICAI BoS CA Final Paper 8, Ch 7 "Registration", §Sec 24(ix)_
Related questions
Section 25(4) — establishments of a registered person in different States or with separateSec 24 — persons compulsorily required to register (regardless of turnover) include:Aadhaar authentication for registration is governed by:Cancellation of registration by APPLICATION of the registered person (Sec 29(1)) — applicaThreshold for registration for a person supplying SERVICES (or mixed) in normal States:Special-category States for Sec 22 reduced thresholds are:GSTIN structure (15 characters): the first 2 digits represent:Aggregate turnover for threshold purposes per Sec 2(6) INCLUDES: