GST on E-Commerce - Explained in Hindi | Section 9(5), TCS, Registration & Returns |

Описание: GST on E-Commerce – Complete Guide in Hindi

If you are selling online through Amazon, Flipkart, Zomato, Uber, or your own website, understanding GST provisions is essential.

In this detailed video, we cover:

• Meaning of E-Commerce & E-Commerce Operator (ECO)
• Section 9(5) – Deemed Supplier concept
• Section 52 – TCS provisions
• GST Registration rules for suppliers & ECO
• Return filing & compliance requirements

This video consolidates the entire ECO series into one structured explanation.

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📌 Timestamps

00:00 - Introduction
00:35 - Defining E-Commerce & ECO
02:01 - Section 9(5) – Specified Services
05:02 - Section 52 – TCS Provisions
07:00 - Registration Provisions
09:51 - Compliances & Returns

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📖 Key Legal References Covered

🔹 Definitions

📖 Section 2(44), CGST Act
Defines “Electronic Commerce” – supply of goods or services over a digital or electronic network.

📖 Section 2(45), CGST Act
Defines “Electronic Commerce Operator” –
Any person who owns, operates or manages a digital or electronic facility or platform for electronic commerce.

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🔹 Section 9(5) – Deemed Supplier Concept

📖 Section 9(5), CGST Act
Liability to pay GST shifts to the ECO for notified services.


Notified Services under Section 9(5)

📌 Notification No. 17/2017-CT (Rate) dated 28.06.2017
Specified transport & accommodation services.

📌 Notification No. 23/2017-CT (Rate) dated 22.08.2017
Included housekeeping services.

📌 Notification No. 17/2021-CT (Rate) dated 18.11.2021
Included restaurant services & omnibus transport.

📌 Notification No. 16/2023-CT (Rate) dated 19.10.2023
Excluded omnibus corporate operators.

📌 Notification No. 17/2025-CT (Rate) dated 17.09.2025
Included services by way of local delivery.

Circulars

📖 Circular No. 167/23/2021-GST dated 17.12.2021
Clarified GST on restaurant services supplied through ECO.

📖 Circular No. 240/34/2024-GST dated 31.12.2024
Clarified ITC availability to ECO for tax paid under Section 9(5).


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🔹 Section 52 – TCS Provisions

📖 Section 52 – TCS by ECO

📖 Section 52(4), (9), (10) – Matching & discrepancy mechanism

📖 Rule 67 – GSTR-8 compliance

📌 Notification No. 52/2018–CT dated 20.09.2018
Prescribed TCS rate.

📌 Notification No. 02/2024–CT dated 05.01.2024
Reduced TCS rate to 0.5% (0.25% CGST + 0.25% SGST).


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🔹 Registration Provisions

📖 Section 22, CGST Act – Threshold limit for registration
(₹40 lakh for goods / ₹20 lakh for services, subject to conditions)

📖 Section 24(ix), CGST Act – Compulsory registration for persons supplying goods through ECO

📖 Section 24(x), CGST Act – Compulsory registration for ECO required to collect TCS

📌 Notification No. 65/2017–CT dated 15.11.2017
Exempts service providers supplying through ECO from compulsory registration, subject to threshold.

📌 Notification No. 34/2023–CT dated 31.07.2023
Provides relief to small intra-State suppliers of goods through ECO (subject to conditions)

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🔹 Return Filing & Reporting

📌 GSTR-1 – Table 14(a), 14(b), 15

📌 GSTR-3B – Table 3.1(a), 3.1.1(i), 3.1.1(ii)

📌 GSTR-8 – TCS Return

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GST compliance in e-commerce is not just about paying tax —
it’s about understanding the correct model and reporting accurately.

For more practical GST insights,
Join GST.Manthan.

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