Collection of Tax by Electronic Commerce Operators

Notification Number: G.S.R. [To be filled] Date of Notification: [To be filled]

Authority: Issued by the Central Government under sub-section (1) of Section 22 read with Section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), Section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and sub-section (1) of Section 52 of the Central Goods and Services Tax Act, 2017 (12 of 2017).

Content: The notification mandates every electronic commerce operator, excluding agents, to collect one percent of the net value of inter-Union Territory taxable supplies made through it by other suppliers, where the consideration for such supplies is to be collected by the operator.

Effective Date: The notification is effective from the 1st day of October, 2018. Issued By: Rajendra Kumar, Under Secretary to the Government of India.