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Registration For TCS Under GST

  • If you

Required Documents

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Self attested copy of PAN

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Email address and Mobile No. of Authorized signatory

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Photo of Authorized Signatory in JPEG format (max 100KB)

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GSTIN if available

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IEC if available

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Proof of office address: if owned- Copy of registry or property tax receipt and if rented- copy of rent deed/lease deed/ NOC from owner along with utility bill

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In case of Company/Society/LLP/ Partnership firm, Authorization letter/ Copy of resolution in favour of authorized signatory

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KYC of Authorized signatory including his PAN, Aadhar Card and address proof (utility bill/ Driving license/ Voter ID/Aadhar)

Required Documents

Self attested copy of PAN

Email address and Mobile No. of Authorized signatory

Photo of Authorized Signatory in JPEG format (max 100KB)

GSTIN if available

IEC if available

Proof of office address: if owned- Copy of registry or property tax receipt and if rented- copy of rent deed/lease deed/ NOC from owner along with utility bill

In case of Company/Society/LLP/ Partnership firm, Authorization letter/ Copy of resolution in favour of authorized signatory

KYC of Authorized signatory including his PAN, Aadhar Card and address proof (utility bill/ Driving license/ Voter ID/Aadhar)

Step by Step Procedure of Registration For TCS Under GST

STEP 1

Document Verification

STEP 2

Login to GST portal and click on “Click on application for registration as Tax collector”

STEP 3

Enter PAN/TAN, e-mail and Mobile No.

STEP 4

Validation of details through OTP by authorized signatory

STEP 5

Generation of TRN by GST portal

STEP 6

Fill the form GST REG-07 and submit the requisite documents and attach DSC or EVC

STEP 7

Generation of ARN which will be communicated on registered mail and mobile

STEP 8

Issuance of GST Tax Collector registration in FORM GST REG-06

Frequently Asked Question

What is Tax Collection at Source?

E-commerce operator, not being an agent, is required to collect an amount calculated @ 1% of the net value of taxable supplies made through it, where the consideration with respect to such supplies is to be collected by such operator. The amount so collected is called “Tax Collection at Source”.

Rate of TCS is 0.5% under each Act i.e. 0.5% CGST & 0.5% SGST= Total 1%.

Is it mandatory for e-commerce operator to obtain GST registration?

Yes, every e-commerce operator has to obtain compulsory registration irrespective of the value of supplies made by it. Further, it will also have to register as TCS collector on GST portal.

Whether a supplier of goods or services supplying through e-commerce operator would be entitled to threshold exemption?

Every person supplying goods through an e-commerce operator shall be mandatorily required to register. The benefit of threshold limit shall not be available to such suppliers.

However, a person supplying services through an e-commerce platform are exempted from obtaining compulsory registration up to turnover limit of Rs. 20/10 Lakhs. This rule is not applicable to following services:-

  • Services of passenger transport by radio taxi, cab, motorcycle
  • Services by way of providing accommodation in hotels, guest houses etc.
  • Services by way of house-keeping such as plumbing, carpentering etc.

Whether e-commerce operator is required to obtain registration in every state/UT in which suppliers listed on their e-commerce platform are located?

Registration for TCS would be required in each state/UT as the obligation for collecting TCS would be there for every intra-state or inter-state supply. In order to facilitate the obtaining of registration in each state/UT, the e-commerce operator may declare the Head office as its place of business in that state/UT where it does not have a physical presence.

Foreign e-commerce operator do not have place of business in India since they operate from outside. But their supplier and customers are located in India. So, in this scenario will the TCS provision be applicable to such e- commerce operator and if yes, how will foreign e-commerce operator obtain registration?

Where registered supplier is supplying goods or services through a foreign e-commerce operator to a customer in India, such foreign e- commerce operator would be liable to collect TCS on such supply and would be required to obtain registration in each State / UT. If the foreign e-commerce operator does not have physical presence in a particular State / UT, he may appoint an agent on his behalf.

At what time should the e-commerce operator collect TCS?

TCS is to be collected once the supply has been made through e-commerce operator irrespective of the date of actual collection of the consideration.

For example, if the supply has taken place through the e- commerce operator on 30th October, 2019 but the consideration for the same has been collected in the month of November, 2019, then TCS has to be deposited by 10th November 2019.

Whether TCS to be collected on exempt supplies?

TCS is not required to be collected on exempt supplies.

Whether TCS is to be collected in respect of supplies made by the Composition taxpayers?

Composition taxpayer cannot make supplies through e-commerce operator. Therefore, the question of TCS in respect of supplies made by composition taxpayer does not arise.

Whether payment of TCS is to be made through cash or ITC can be utilized for the same?

Payment of TCS has to be made in cash by e-commerce operator.

How will be the TCS amount determined in case of refunds of consideration against goods returned by the customers?

The amount of TCS deposited by the operator will be reflected in the electronic cash ledger of the actual supplier on the basis of statement filed by the operator in FORM GSTR-8. The said credit can be utilized by the supplier at the time of discharge of tax liability. The supplier may also claim refund of excess unutilized balance of such TCS in cash ledger.

How can actual supplier claim credit of TCS deducted by e-commerce operator?

The amount of TCS deposited by the operator will be reflected in the electronic cash ledger of the actual supplier on the basis of statement filed by the operator in FORM GSTR-8. The said credit can be utilized by the supplier at the time of discharge of tax liability. The supplier may also claim refund of excess unutilized balance of such TCS in cash ledger.

Is the e-commerce operator required to submit any statements in respect of TCS?

Every operator is required to furnish the details of supplies of goods & services made through it and returns and the amount collected in form of TCS during a month within 10 days of the end of the month in FORM GSTR-8. Further, an annual statement is also to be filed by 31st December following the end of financial year in FORM GSTR-9B.

What is the applicability of TCS in case of supplies liable for reverse charge?

Supplies on which the recipient is required to pay tax under reverse charge are not liable for TCS.