In this article, we will discuss how to register as an E-Commerce Operator i.e. GST Registration for Ecommerce Operators.

As per the GST Law, a person who owns, operates and manages an E-Commerce platform is known as E-commerce operator and is liable to collect tax (Tax Collected at Source – TCS) from the supplier. For every taxable transaction done by the E-commerce operator on behalf of other suppliers through his platform, he is required to collect tax at 1% per transaction and deposit the same to the government. However, for an E-commerce operator liable to collect tax, he is required to be registered under GST, mandatorily.

1. Who is an E-commerce Operator?

As per GST Law, an E-Commerce Operator shall include every person who, directly or indirectly, owns, operates or manages an electronic platform that is engaged in facilitating the supply of any goods and/or services or in providing any information or any other services incidental to or in connection therewith but shall not include persons engaged in supply of such goods and/or services on their own behalf.

In simple words, E-commerce operator needs to collect GST when it supplies taxable goods/services on behalf of other suppliers.
Supplies made by the e-com operator on its own account are not subject to TCS requirements.

2. How to register as an E-commerce Operator in India?

• Fill the E- application form REG-07 on the common portal.
• The application should be duly signed or verified through EVC (Electronic Verification Code)
• Submit the form, either directly or from the facilitation centres notified by the Commissioner
• The proper officer will grant registration after verification and issue a certificate of registration in FORM GST REG-06 within 3 working days from the date of submission of application

3. Cancellation of E-commerce Operator Registration

As per the updates effective February 1, 2019, the GST registration is mandatory only if the given E-commerce operator is liable to collect tax. Thus, if the authorised officer ascertains, through proceedings, that a person is not liable to collect tax, the officer can cancel his/her GST registration. The same shall be notified to the given person electronically via form GST REG- 08.

4.Registration for People Supplying Online Information from Outside India

Online Information and Database Access or Retrieval (OIDAR) services

Online information and Database Access or Retrieval Services [OIDAR] means services whose delivery is mediated through the internet. The supply is essentially automated involving minimal human intervention and impossible without information technology.

Application for OIDAR Services

OIDAR is applicable on any services delivered through the internet. Some of the popular examples are:

• Internet Advertising
• Cloud Services
• Media Streaming Services
• Electronic Data/Information Transfers
• Online Gaming
• Web-based services

Non-OIDAR services

Using the internet to communicate or facilitate the outcome of service can often be confused with OIDAR, which need not be the case every time. Thus few examples of non-OIDAR services are: Supplies of goods, where the order and processing is done electronically

• Supplies of newspapers, newsletters, journals, etc.
• Legal/Financial advice through mail.
• Booking/Hiring for Events, Hotels, Cars, etc.
• Services provided by a teacher for Online Educational/Professional courses.
• Remote Location services provided for repair of Hardware or Software.
• Advertising services in newspapers, on posters and on television
• Internet backbone services and internet access services

How to Register for OIDAR Services?

• Fill the E- application form REG-10 on the common portal.
• The application should be duly signed or verified through EVC (Electronic Verification Code)
• Submit the form, either directly or from the facilitation centres notified by the Commissioner
• The proper officer will grant registration, in FORM GST REG-06, subject to such conditions and restrictions as may be notified by the Central Government on the recommendations of the Council.

For normal taxpayers, here is how you can register through the GSTN portal.

For any queries around GST, feel free to connect with us  at support@irisgst.com.