{"id":186,"date":"2020-03-16T12:20:53","date_gmt":"2020-03-16T06:50:53","guid":{"rendered":""},"modified":"2026-09-03T16:47:07","modified_gmt":"2026-09-03T16:47:07","slug":"what-impacts-e-commerce-seller-gst","status":"publish","type":"post","link":"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/","title":{"rendered":"What are the impacts on e-commerce seller of GST"},"content":{"rendered":"<\/p>\n<\/p>\n<h4><\/h4>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_86 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1e73be;color:#1e73be\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1e73be;color:#1e73be\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#It_has_been_witnessed_that_the_E-Commerce_Sellers_have_been_the_winners_of_the_business_game_under_current_regime_They_operate_on_low_costs_have_access_to_remote_customers_as_well_and_are_liable_to_pay_different_taxes_like_VAT_service_tax_etc_This_ambiguity_or_non-_uniformity_in_taxes_gives_them_a_chance_to_get_away_from_paying_it\" >It has been witnessed that the E-Commerce Sellers have been the winners of the business game under current regime. They operate on low costs, have access to remote customers as well and are liable to pay different taxes like VAT, service tax, etc. This ambiguity or non- uniformity in taxes gives them a chance to get away from paying it.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#However_in_the_GST_regime_this_tax_evasion_is_not_possible_as_all_the_businesses_are_handled_via_online_portal_and_all_the_taxes_have_been_replaced_by_%E2%80%98One_Single_Indirect_Tax_%E2%80%93_GST_The_advent_of_GST_has_been_marked_by_the_uniformity_in_taxes\" >However, in the GST regime, this tax evasion is not possible as all the businesses are handled via online portal and all the taxes have been replaced by \u2018One Single Indirect Tax\u2019 \u2013 GST. The advent of GST has been marked by the uniformity in taxes.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#Heads\" >Heads<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#Current_Regime\" >Current Regime<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#GST_Regime\" >GST Regime<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#Input_Tax_Credit\" >Input Tax Credit<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#There_was_a_non-_availability_of_a_procedure_to_avail_of_the_input_tax_credit_under_this_regime\" >There was a non- availability of a procedure to avail of the input tax credit under this regime.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#The_portal_used_to_charge_the_suppliers_for_renderings_its_services_to_them_in_the_form_of_service_tax_and_thus_the_suppliers_cant_benefit_from_the_input_tax_credit_on_it_and_was_counted_as_cost\" >The portal used to charge the suppliers for renderings its services to them in the form of service tax and thus the suppliers can\u2019t benefit from the input tax credit on it and was counted as cost.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#There_is_a_seamless_availability_of_Input_tax_credit_for_the_sellers_operating_via_E-Commerce_platform_The_credit_is_available_on_all_the_inputs_used_in_or_for_expanding_the_business_This_benefits_the_sellers_a_now_the_inputs_are_no_more_adding_to_their_costs_but_giving_them_an_option_to_operate_on_less_costs\" >There is a seamless availability of Input tax credit for the sellers operating via E-Commerce platform.&nbsp; The credit is available on all the inputs used in or for expanding the business.&nbsp; This benefits the sellers a now the inputs are no more adding to their costs but giving them an option to operate on less costs.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#Uniformity_in_taxes\" >Uniformity in taxes<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#Due_to_state-wise_taxation_rules_the_sellers_were_subject_to_pay_multiple_and_different_taxes_on_the_same_product_again_and_again_due_to_different_rates_at_each_state\" >Due to state-wise taxation rules, the sellers were subject to pay multiple, and different taxes on the same product again and again due to different rates at each state.&nbsp;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#This_caused_a_lot_of_ambiguity_chaos_and_exploitation_of_suppliers\" >This caused a lot of ambiguity, chaos and exploitation of suppliers.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#With_the_advent_of_GST_this_chaos_meets_its_end_The_policy_of_%E2%80%98One_Nation_One_Tax_has_made_it_easier_for_the_suppliers_to_reach_greater_masses_GST_has_brought_about_uniformity_in_the_taxation_policy_and_tax_There_is_now_a_single_tax_for_offline_as_well_as_online_sellers_in_the_whole_nation\" >With the advent of GST,&nbsp; this chaos meets its end. The policy of \u2018One Nation, One Tax\u2019 has made it easier for the suppliers to reach greater masses.&nbsp; GST has brought about uniformity in the taxation policy and tax.&nbsp; There is now a single tax for offline as well as online sellers in the whole nation.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#Compulsory_Registration_under_GST_Registration_Online\" >Compulsory Registration under GST Registration Online<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#Earlier_it_wasnt_mandatory_or_all_the_suppliers_to_get_themselves_registered_on_the_online_portal_as_their_turnovers_didnt_exceed_the_threshold_limit\" >Earlier it wasn\u2019t mandatory or all the suppliers to get themselves registered on the online portal as their turnovers didn\u2019t exceed the threshold limit.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#This_enabled_them_to_sell_their_products_at_a_lower_price_than_the_registered_sellers_to_the_general_public_and_the_non-_maintenance_of_their_account_records_GST_Return_Filing_and_invoices\" >This enabled them to sell their products at a lower price than the registered sellers to the general public and the non- maintenance of their account records, GST Return Filing, and invoices.&nbsp;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#Under_this_every_seller_who_is_selling_via_the_E-commerce_platform_or_availing_services_in_any_form_has_to_get_registered_irrespective_of_the_threshold_limit_It_is_binding_on_them_irrespective_of_how_low_their_turnovers_are_This_may_seem_unfair_to_the_online_sellers_as_the_sellers_operating_through_physical_stores_are_not_subject_to_GST_Registration_Online_until_they_cross_the_threshold_limit_and_are_also_eligible_for_the_composition_scheme_if_their_turn_is_below_INR_50_lakh_Also_the_suppliers_owning_their_own_portal_need_not_to_register_until_they_cross_the_threshold_limit_All_this_leads_a_supplier_to_maintain_their_accounts_pay_tax_on_time_and_timely_GST_Return_Filing\" >Under this, every seller who is selling via the E-commerce platform or availing services in any form has to get registered irrespective of the threshold limit. It is binding on them irrespective of how low their turnovers are. This may seem unfair to the online sellers as the sellers operating through physical stores are not subject to GST Registration Online until they cross the threshold limit and are also eligible for the composition scheme if their turn is below INR 50 lakh. Also the suppliers owning their own portal need not to register until they cross the threshold limit. All this leads a supplier to maintain their accounts, pay tax on time and timely GST Return Filing.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#Composition_Tax_Payer\" >Composition Tax Payer<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#In_current_regime_the_sellers_could_become_a_composition_taxpayer_with_an_annual_turnover_of_less_than_INR_50_Lakh\" >In current regime the sellers could become a composition taxpayer with an annual turnover of less than INR 50 Lakh.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#They_only_had_to_pay_a_small_percentage_of_their_income_in_the_form_tax_and_can_file_the_GST_return_on_a_quarterly_basis_or_according_to_the_time_period_stipulated_by_their_respective_state\" >They only had to pay a small percentage of their income in the form tax and can file the GST return on a quarterly basis or according to the time period stipulated by their respective state.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#The_sellers_can_avail_of_the_composition_scheme_and_hence_cannot_become_composition_taxpayer_even_if_their_turnover_is_below_the_threshold_limit_INR_50_Lakh_The_compliance_activities_and_costs_have_increased_under_GST_due_to_monthly_GST_Return_Filing_and_maintaining_of_records_in_right_order\" >The sellers can avail of the composition scheme and hence cannot become composition taxpayer even if their turnover is below the threshold limit (INR 50 Lakh). The compliance activities and costs have increased under GST due to monthly GST Return Filing and maintaining of records in right order.<\/a><ul class='ez-toc-list-level-6' ><li class='ez-toc-heading-level-6'><ul class='ez-toc-list-level-6' ><li class='ez-toc-heading-level-6'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#Impact_on_Cash_flow\" >Impact on Cash flow<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#Current_Regime-2\" >Current Regime&nbsp;<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#In_this_regime_the_E-Commerce_seller_operates_on_margins_The_operator_fetches_the_money_from_end_customers_an_after_the_whole_sale_is_made_and_gives_to_the_seller_after_deducting_his_commission_To_understand_this_an_example_is_given_below\" >In this regime, the E-Commerce seller operates on margins. The operator fetches the money from end customers an after the whole sale is made and gives to the seller after deducting his commission. To understand this, an example is given below:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#Suppose_Ram_Pvt_Ltd_is_a_registered_seller_on_the_E-Commerce_platform_that_supplies_laptops_to_Karan_Pvt_Ltd_at_Rs_16500_inclusive_of_VAT\" >Suppose Ram Pvt. Ltd is a registered seller on the E-Commerce platform that supplies laptops to Karan Pvt. Ltd at Rs 16500 (inclusive of VAT)&nbsp; &nbsp;<\/a><ul class='ez-toc-list-level-6' ><li class='ez-toc-heading-level-6'><ul class='ez-toc-list-level-6' ><li class='ez-toc-heading-level-6'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#i\" >&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#Particulars\" >Particulars<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#Rs\" >Rs.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#Amount_of_Laptop\" >Amount of Laptop<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#15000\" >15,000<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#VAT_10\" >VAT (10%)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#1500\" >1500<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#Sale_price\" >Sale price<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#16500\" >16500<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#Commission\" >Commission&nbsp;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#-500\" >(-)500<\/a><ul class='ez-toc-list-level-6' ><li class='ez-toc-heading-level-6'><ul class='ez-toc-list-level-6' ><li class='ez-toc-heading-level-6'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#_Assuming_the_commission_to_be_Rs500_in_this_example_The_amount_given_back_to_the_seller_is_16000\" >&nbsp;Assuming the commission to be Rs500 in this example. The amount given back to the seller is 16,000.<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#GST_Regime-2\" >GST Regime<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#Under_this_regime_Commission_including_GST_along_with_TCS_is_also_deducted_from_the_sales_of_the_products_procured_by_the_registered_supplier_under_the_GST_law_by_the_operator_and_remaining_amount_is_remitted_back_to_the_supplier\" >Under this regime Commission including GST along with TCS is also deducted from the sales of the products procured by the registered supplier under the GST law by the operator and remaining amount is remitted back to the supplier.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-40\" href=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#In_the_following_illustration_you_will_see_a_reduction_in_the_cash_flow_to_the_suppliers_Let_us_see_the_same_example\" >In the following illustration, you will see a reduction in the cash flow to the suppliers. Let us see the same example<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-41\" href=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#Particulars-2\" >Particulars<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-42\" href=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#Rs-2\" >Rs.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-43\" href=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#Amount_of_Laptop-2\" >Amount of Laptop<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-44\" href=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#15000-2\" >15,000<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-45\" href=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#GST_10\" >GST (10%)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-46\" href=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#1500-2\" >1500<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-47\" href=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#Sales_price\" >Sales price<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-48\" href=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#16500-2\" >16500<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-49\" href=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#Commission-2\" >Commission&nbsp;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-50\" href=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#-500-2\" >(-)500<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-51\" href=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#TCS_2\" >TCS (2%)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-52\" href=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#-_300\" >(-) 300<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-53\" href=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#_The_amount_remitted_back_to_the_E-Commerce_supplier_is_Rs_15700\" >&nbsp;The amount remitted back to the E-Commerce supplier is Rs 15,700<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-54\" href=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#Note_The_above_example_is_hypothetical_and_is_just_for_your_ease\" >Note: The above example is hypothetical and is just for your ease.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-55\" href=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#This_shows_that_the_cash_blockage_becomes_quite_significant_and_the_amount_received_by_the_seller_is_less_than_the_amount_received_in_the_Current_Regime\" >This shows that the cash blockage becomes quite significant and the amount received by the seller is less than the amount received in the Current Regime.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-56\" href=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#The_E-Commerce_Supplier_should_take_the_decision_regarding_ITC_while_keeping_in_mind_of_choosing_the_right_vendor_as_they_can_avail_the_ITC_only_if_the_vendor_has_filed_the_monthly_return_and_paid_the_full_payment_of_tax\" >The E-Commerce Supplier should take the decision regarding ITC while keeping in mind of choosing the right vendor as they can avail the ITC only if the vendor has filed the monthly return and paid the full payment of tax.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-57\" href=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#If_you_need_any_help_on_the_GST_Return_Filing_feel_free_to_contact_us_91_8766393412_Our_Business_adviser_will_clear_your_doubt\" >If you need any help on the GST Return Filing feel free to contact us&nbsp;+91 8766393412, Our Business adviser will clear your doubt.<\/a><\/li><\/ul><\/nav><\/div>\n<h4 style=\"font-family: \"><span class=\"ez-toc-section\" id=\"It_has_been_witnessed_that_the_E-Commerce_Sellers_have_been_the_winners_of_the_business_game_under_current_regime_They_operate_on_low_costs_have_access_to_remote_customers_as_well_and_are_liable_to_pay_different_taxes_like_VAT_service_tax_etc_This_ambiguity_or_non-_uniformity_in_taxes_gives_them_a_chance_to_get_away_from_paying_it\"><\/span><span style=\"color: inherit; font-family: inherit;\">It has been witnessed that the E-Commerce Sellers have been the winners of the business game under current regime. They operate on low costs, have access to remote customers as well and are liable to pay different taxes like VAT, service tax, etc. This ambiguity or non- uniformity in taxes gives them a chance to get away from paying it.<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6 style=\"font-family: \"><span style=\"color: inherit; font-family: inherit;\"><br \/><\/span><\/h6>\n<h4 style=\"font-family: \" helvetica=\"\" neue\",=\"\" roboto,=\"\" arial,=\"\" \"droid=\"\" sans\",=\"\" sans-serif;=\"\" color:=\"\" rgb(0,=\"\" 0,=\"\" 0);\"=\"\"><span class=\"ez-toc-section\" id=\"However_in_the_GST_regime_this_tax_evasion_is_not_possible_as_all_the_businesses_are_handled_via_online_portal_and_all_the_taxes_have_been_replaced_by_%E2%80%98One_Single_Indirect_Tax_%E2%80%93_GST_The_advent_of_GST_has_been_marked_by_the_uniformity_in_taxes\"><\/span>However, in the GST regime, this tax evasion is not possible as all the businesses are handled via online portal and all the taxes have been replaced by \u2018One Single Indirect Tax\u2019 \u2013 GST. The advent of GST has been marked by the uniformity in taxes.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<table class=\"table table-bordered\">\n<tbody>\n<tr>\n<td>\n<h3 style=\"text-align: center; \"><span class=\"ez-toc-section\" id=\"Heads\"><\/span><b><font color=\"#ff0000\">Heads<\/font><\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/td>\n<td>\n<h3 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"Current_Regime\"><\/span><b><font color=\"#ff0000\">Current Regime<\/font><\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/td>\n<td>\n<h3 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"GST_Regime\"><\/span><b><font color=\"#ff0000\">GST Regime<\/font><\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<h4><span class=\"ez-toc-section\" id=\"Input_Tax_Credit\"><\/span><b>Input Tax Credit<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/td>\n<td>\n<h4 style=\"text-align: justify; \"><span class=\"ez-toc-section\" id=\"There_was_a_non-_availability_of_a_procedure_to_avail_of_the_input_tax_credit_under_this_regime\"><\/span>There was a non- availability of a procedure to avail of the input tax credit under this regime.<br \/><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h4 style=\"text-align: justify; \"><span class=\"ez-toc-section\" id=\"The_portal_used_to_charge_the_suppliers_for_renderings_its_services_to_them_in_the_form_of_service_tax_and_thus_the_suppliers_cant_benefit_from_the_input_tax_credit_on_it_and_was_counted_as_cost\"><\/span>The portal used to charge the suppliers for renderings its services to them in the form of service tax and thus the suppliers can\u2019t benefit from the input tax credit on it and was counted as cost.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/td>\n<td>\n<h4><\/h4>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"There_is_a_seamless_availability_of_Input_tax_credit_for_the_sellers_operating_via_E-Commerce_platform_The_credit_is_available_on_all_the_inputs_used_in_or_for_expanding_the_business_This_benefits_the_sellers_a_now_the_inputs_are_no_more_adding_to_their_costs_but_giving_them_an_option_to_operate_on_less_costs\"><\/span><span style=\"color: inherit; font-family: inherit; background-color: transparent;\">There is a seamless availability of Input tax credit for the sellers operating via E-Commerce platform.&nbsp;<br \/><\/span><span style=\"color: inherit; font-family: inherit; background-color: transparent;\">The credit is available on all the inputs used in or for expanding the business.&nbsp;<br \/><\/span><span style=\"color: inherit; font-family: inherit; background-color: transparent;\">This benefits the sellers a now the inputs are no more adding to their costs but giving them an option to operate on less costs.<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<h4><span class=\"ez-toc-section\" id=\"Uniformity_in_taxes\"><\/span><b>Uniformity in taxes<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/td>\n<td>\n<h4 style=\"text-align: justify; \"><span class=\"ez-toc-section\" id=\"Due_to_state-wise_taxation_rules_the_sellers_were_subject_to_pay_multiple_and_different_taxes_on_the_same_product_again_and_again_due_to_different_rates_at_each_state\"><\/span>Due to state-wise taxation rules, the sellers were subject to pay multiple, and different taxes on the same product again and again due to different rates at each state.&nbsp;<br \/><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h4 style=\"text-align: justify; \"><span class=\"ez-toc-section\" id=\"This_caused_a_lot_of_ambiguity_chaos_and_exploitation_of_suppliers\"><\/span>This caused a lot of ambiguity, chaos and exploitation of suppliers.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/td>\n<td>\n<h4><\/h4>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"With_the_advent_of_GST_this_chaos_meets_its_end_The_policy_of_%E2%80%98One_Nation_One_Tax_has_made_it_easier_for_the_suppliers_to_reach_greater_masses_GST_has_brought_about_uniformity_in_the_taxation_policy_and_tax_There_is_now_a_single_tax_for_offline_as_well_as_online_sellers_in_the_whole_nation\"><\/span><span style=\"color: inherit; font-family: inherit; background-color: transparent;\">With the advent of GST,&nbsp; this chaos meets its end. The policy of \u2018One Nation, One Tax\u2019 has made it easier for the suppliers to reach greater masses.&nbsp;<br \/><\/span><span style=\"color: inherit; font-family: inherit; background-color: transparent;\">GST has brought about uniformity in the taxation policy and tax.&nbsp;<br \/><\/span><span style=\"color: inherit; font-family: inherit; background-color: transparent;\">There is now a single tax for offline as well as online sellers in the whole nation.<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<h4><span class=\"ez-toc-section\" id=\"Compulsory_Registration_under_GST_Registration_Online\"><\/span><b>Compulsory Registration under GST Registration Online<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/td>\n<td>\n<h4 style=\"text-align: justify; \"><span class=\"ez-toc-section\" id=\"Earlier_it_wasnt_mandatory_or_all_the_suppliers_to_get_themselves_registered_on_the_online_portal_as_their_turnovers_didnt_exceed_the_threshold_limit\"><\/span>Earlier it wasn\u2019t mandatory or all the suppliers to get themselves registered on the online portal as their turnovers didn\u2019t exceed the threshold limit.<br \/><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h4 style=\"text-align: justify; \"><span class=\"ez-toc-section\" id=\"This_enabled_them_to_sell_their_products_at_a_lower_price_than_the_registered_sellers_to_the_general_public_and_the_non-_maintenance_of_their_account_records_GST_Return_Filing_and_invoices\"><\/span>This enabled them to sell their products at a lower price than the registered sellers to the general public and the non- maintenance of their account records, GST Return Filing, and invoices.&nbsp;<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/td>\n<td>\n<h4><\/h4>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Under_this_every_seller_who_is_selling_via_the_E-commerce_platform_or_availing_services_in_any_form_has_to_get_registered_irrespective_of_the_threshold_limit_It_is_binding_on_them_irrespective_of_how_low_their_turnovers_are_This_may_seem_unfair_to_the_online_sellers_as_the_sellers_operating_through_physical_stores_are_not_subject_to_GST_Registration_Online_until_they_cross_the_threshold_limit_and_are_also_eligible_for_the_composition_scheme_if_their_turn_is_below_INR_50_lakh_Also_the_suppliers_owning_their_own_portal_need_not_to_register_until_they_cross_the_threshold_limit_All_this_leads_a_supplier_to_maintain_their_accounts_pay_tax_on_time_and_timely_GST_Return_Filing\"><\/span><span style=\"color: inherit; font-family: inherit; background-color: transparent;\">Under this, every seller who is selling via the E-commerce platform or availing services in any form has to get registered irrespective of the threshold limit.<br \/><\/span><span style=\"color: inherit; font-family: inherit; background-color: transparent;\">It is binding on them irrespective of how low their turnovers are.<br \/><\/span><span style=\"color: inherit; font-family: inherit; background-color: transparent;\">This may seem unfair to the online sellers as the sellers operating through physical stores are not subject to <\/span><b style=\"color: inherit; font-family: inherit; background-color: transparent;\"><a href=\"https:\/\/www.legalsalaah.com\/gst-registration-online.html\" target=\"_blank\">GST Registration Online<\/a><\/b><span style=\"color: inherit; font-family: inherit; background-color: transparent;\"> until they cross the threshold limit and are also eligible for the composition scheme if their turn is below INR 50 lakh.<br \/><\/span><span style=\"color: inherit; font-family: inherit; background-color: transparent;\">Also the suppliers owning their own portal need not to register until they cross the threshold limit.<br \/><\/span><span style=\"color: inherit; font-family: inherit; background-color: transparent;\">All this leads a supplier to maintain their accounts, pay tax on time and timely GST Return Filing.<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<h4><span class=\"ez-toc-section\" id=\"Composition_Tax_Payer\"><\/span><b>Composition Tax Payer<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/td>\n<td>\n<h4 style=\"text-align: justify; \"><span class=\"ez-toc-section\" id=\"In_current_regime_the_sellers_could_become_a_composition_taxpayer_with_an_annual_turnover_of_less_than_INR_50_Lakh\"><\/span>In current regime the sellers could become a composition taxpayer with an annual turnover of less than INR 50 Lakh.<br \/><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h4 style=\"text-align: justify; \"><span class=\"ez-toc-section\" id=\"They_only_had_to_pay_a_small_percentage_of_their_income_in_the_form_tax_and_can_file_the_GST_return_on_a_quarterly_basis_or_according_to_the_time_period_stipulated_by_their_respective_state\"><\/span>They only had to pay a small percentage of their income in the form tax and can file the GST return on a quarterly basis or according to the time period stipulated by their respective state.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/td>\n<td>\n<h4><\/h4>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"The_sellers_can_avail_of_the_composition_scheme_and_hence_cannot_become_composition_taxpayer_even_if_their_turnover_is_below_the_threshold_limit_INR_50_Lakh_The_compliance_activities_and_costs_have_increased_under_GST_due_to_monthly_GST_Return_Filing_and_maintaining_of_records_in_right_order\"><\/span><span style=\"color: inherit; font-family: inherit; background-color: transparent;\">The sellers can avail of the composition scheme and hence cannot become composition taxpayer even if their turnover is below the threshold limit (INR 50 Lakh).<br \/><\/span><span style=\"color: inherit; font-family: inherit; background-color: transparent;\">The compliance activities and costs have increased under GST due to monthly GST Return Filing and maintaining of records in right order.<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h6><span class=\"ez-toc-section\" id=\"Impact_on_Cash_flow\"><\/span><b style=\"color: inherit; font-family: inherit; font-size: 24px;\">Impact on Cash flow<\/b><span class=\"ez-toc-section-end\"><\/span><\/h6>\n<h6><b><br \/><\/b><\/h6>\n<h3><span class=\"ez-toc-section\" id=\"Current_Regime-2\"><\/span><b>Current Regime&nbsp;<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h6><b><br \/><\/b><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"In_this_regime_the_E-Commerce_seller_operates_on_margins_The_operator_fetches_the_money_from_end_customers_an_after_the_whole_sale_is_made_and_gives_to_the_seller_after_deducting_his_commission_To_understand_this_an_example_is_given_below\"><\/span>In this regime, the E-Commerce seller operates on margins. The operator fetches the money from end customers an after the whole sale is made and gives to the seller after deducting his commission. To understand this, an example is given below:<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"Suppose_Ram_Pvt_Ltd_is_a_registered_seller_on_the_E-Commerce_platform_that_supplies_laptops_to_Karan_Pvt_Ltd_at_Rs_16500_inclusive_of_VAT\"><\/span>Suppose Ram Pvt. Ltd is a registered seller on the E-Commerce platform that supplies laptops to Karan Pvt. Ltd at Rs 16500 (inclusive of VAT)&nbsp; &nbsp; <span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h4><\/h4>\n<h6><span class=\"ez-toc-section\" id=\"i\"><\/span>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<span class=\"ez-toc-section-end\"><\/span><\/h6>\n<table class=\"table table-bordered\">\n<tbody>\n<tr>\n<td>\n<h4><span class=\"ez-toc-section\" id=\"Particulars\"><\/span><b><font color=\"#ff0000\">Particulars<\/font><\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/td>\n<td>\n<h4><span class=\"ez-toc-section\" id=\"Rs\"><\/span><b><font color=\"#ff0000\">Rs.<\/font><\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<h4><span class=\"ez-toc-section\" id=\"Amount_of_Laptop\"><\/span>Amount of Laptop<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/td>\n<td>\n<h4><span class=\"ez-toc-section\" id=\"15000\"><\/span>15,000<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<h4><span class=\"ez-toc-section\" id=\"VAT_10\"><\/span>VAT (10%)<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/td>\n<td>\n<h4><span class=\"ez-toc-section\" id=\"1500\"><\/span>1500<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<h4><span class=\"ez-toc-section\" id=\"Sale_price\"><\/span>Sale price<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/td>\n<td>\n<h4><span class=\"ez-toc-section\" id=\"16500\"><\/span>16500<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<h4><span class=\"ez-toc-section\" id=\"Commission\"><\/span>Commission&nbsp;<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/td>\n<td>\n<h4><span class=\"ez-toc-section\" id=\"-500\"><\/span>(-)500<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h6><span class=\"ez-toc-section\" id=\"_Assuming_the_commission_to_be_Rs500_in_this_example_The_amount_given_back_to_the_seller_is_16000\"><\/span>&nbsp;<b style=\"color: inherit; font-family: inherit; font-size: 16px;\">Assuming the commission to be Rs500 in this example. The amount given back to the seller is 16,000.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h6>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"GST_Regime-2\"><\/span><b>GST Regime<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><b><br \/><\/b><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"Under_this_regime_Commission_including_GST_along_with_TCS_is_also_deducted_from_the_sales_of_the_products_procured_by_the_registered_supplier_under_the_GST_law_by_the_operator_and_remaining_amount_is_remitted_back_to_the_supplier\"><\/span>Under this regime Commission including GST along with TCS is also deducted from the sales of the products procured by the registered supplier under the GST law by the operator and remaining amount is remitted back to the supplier.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"In_the_following_illustration_you_will_see_a_reduction_in_the_cash_flow_to_the_suppliers_Let_us_see_the_same_example\"><\/span>In the following illustration, you will see a reduction in the cash flow to the suppliers. Let us see the same example<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4>\n<table class=\"table table-bordered\">\n<tbody>\n<tr>\n<td>\n<h4><b><font color=\"#ff0000\">Particulars<\/font><\/b><\/h4>\n<\/td>\n<td>\n<h4><span class=\"ez-toc-section\" id=\"Rs-2\"><\/span><b><font color=\"#ff0000\">Rs.<\/font><\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<h4><span class=\"ez-toc-section\" id=\"Amount_of_Laptop-2\"><\/span>Amount of Laptop<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/td>\n<td>\n<h4><span class=\"ez-toc-section\" id=\"15000-2\"><\/span>15,000<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<h4><span class=\"ez-toc-section\" id=\"GST_10\"><\/span>GST (10%)<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/td>\n<td>\n<h4><span class=\"ez-toc-section\" id=\"1500-2\"><\/span>1500<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<h4><span class=\"ez-toc-section\" id=\"Sales_price\"><\/span>Sales price<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/td>\n<td>\n<h4><span class=\"ez-toc-section\" id=\"16500-2\"><\/span>16500<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<h4><span class=\"ez-toc-section\" id=\"Commission-2\"><\/span>Commission&nbsp;<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/td>\n<td>\n<h4><span class=\"ez-toc-section\" id=\"-500-2\"><\/span>(-)500<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<h4><span class=\"ez-toc-section\" id=\"TCS_2\"><\/span>TCS (2%)<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/td>\n<td>\n<h4><span class=\"ez-toc-section\" id=\"-_300\"><\/span>(-) 300<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/h4>\n<h4><span class=\"ez-toc-section\" id=\"_The_amount_remitted_back_to_the_E-Commerce_supplier_is_Rs_15700\"><\/span>&nbsp;The amount remitted back to the E-Commerce supplier is Rs 15,700<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"Note_The_above_example_is_hypothetical_and_is_just_for_your_ease\"><\/span><b>Note: The above example is hypothetical and is just for your ease.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><b><br \/><\/b><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"This_shows_that_the_cash_blockage_becomes_quite_significant_and_the_amount_received_by_the_seller_is_less_than_the_amount_received_in_the_Current_Regime\"><\/span>This shows that the cash blockage becomes quite significant and the amount received by the seller is less than the amount received in the Current Regime.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h4><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"The_E-Commerce_Supplier_should_take_the_decision_regarding_ITC_while_keeping_in_mind_of_choosing_the_right_vendor_as_they_can_avail_the_ITC_only_if_the_vendor_has_filed_the_monthly_return_and_paid_the_full_payment_of_tax\"><\/span>The E-Commerce Supplier should take the decision regarding ITC while keeping in mind of choosing the right vendor as they can avail the ITC only if the vendor has filed the monthly return and paid the full payment of tax.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h3 times=\"\" new=\"\" roman\",=\"\" serif;=\"\" color:=\"\" black;=\"\" margin:=\"\" 0px;=\"\" font-size:=\"\" 20px;=\"\" text-align:=\"\" justify;\"=\"\" style=\"font-family: Georgia, Times, \"><span class=\"ez-toc-section\" id=\"If_you_need_any_help_on_the_GST_Return_Filing_feel_free_to_contact_us_91_8766393412_Our_Business_adviser_will_clear_your_doubt\"><\/span>If you need any help on the <a href=\"https:\/\/www.legalsalaah.com\/gst-return-filing.html\" target=\"_blank\" style=\"\"><font color=\"#085294\">GST Return Filing<\/font><\/a> feel free to contact us&nbsp;<font color=\"#ff0000\" style=\"color: black;\">+91 8766393412<\/font>, Our Business adviser will clear your doubt.<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/p>\n<\/p>\n<\/p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The article stresses the impact of GST on Sellers working via E-commerce platforms.  The article is a complete guidebook for you to understand the difference between the working conditions of E-Commerce sellers under the current regime and the GST regime.<\/p>\n","protected":false},"author":1,"featured_media":425,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-186","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>What are the impacts on e-commerce seller of GST<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"What are the impacts on e-commerce seller of GST\" \/>\n<meta property=\"og:description\" content=\"The article stresses the impact of GST on Sellers working via E-commerce platforms. The article is a complete guidebook for you to understand the difference between the working conditions of E-Commerce sellers under the current regime and the GST regime.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/\" \/>\n<meta property=\"article:published_time\" content=\"2020-03-16T06:50:53+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-09-03T16:47:07+00:00\" \/>\n<meta property=\"og:image\" content=\"http:\/\/localhost\/legal-salaah\/blog\/wp-content\/uploads\/2020\/03\/impact-of-gst-regime-on-e-commerce-sellers.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"LegalSalaah\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"LegalSalaah\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalsalaah.com\\\/blog\\\/what-impacts-e-commerce-seller-gst\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalsalaah.com\\\/blog\\\/what-impacts-e-commerce-seller-gst\\\/\"},\"author\":{\"name\":\"LegalSalaah\",\"@id\":\"https:\\\/\\\/www.legalsalaah.com\\\/blog\\\/#\\\/schema\\\/person\\\/c8171d059fde19e7d1f28b59a09865f0\"},\"headline\":\"What are the impacts on e-commerce seller of GST\",\"datePublished\":\"2020-03-16T06:50:53+00:00\",\"dateModified\":\"2026-09-03T16:47:07+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalsalaah.com\\\/blog\\\/what-impacts-e-commerce-seller-gst\\\/\"},\"wordCount\":923,\"image\":{\"@id\":\"https:\\\/\\\/www.legalsalaah.com\\\/blog\\\/what-impacts-e-commerce-seller-gst\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.legalsalaah.com\\\/blog\\\/wp-content\\\/uploads\\\/2020\\\/03\\\/impact-of-gst-regime-on-e-commerce-sellers.jpg\",\"articleSection\":[\"GST\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalsalaah.com\\\/blog\\\/what-impacts-e-commerce-seller-gst\\\/\",\"url\":\"https:\\\/\\\/www.legalsalaah.com\\\/blog\\\/what-impacts-e-commerce-seller-gst\\\/\",\"name\":\"What are the impacts on e-commerce seller of GST\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalsalaah.com\\\/blog\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.legalsalaah.com\\\/blog\\\/what-impacts-e-commerce-seller-gst\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalsalaah.com\\\/blog\\\/what-impacts-e-commerce-seller-gst\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.legalsalaah.com\\\/blog\\\/wp-content\\\/uploads\\\/2020\\\/03\\\/impact-of-gst-regime-on-e-commerce-sellers.jpg\",\"datePublished\":\"2020-03-16T06:50:53+00:00\",\"dateModified\":\"2026-09-03T16:47:07+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.legalsalaah.com\\\/blog\\\/#\\\/schema\\\/person\\\/c8171d059fde19e7d1f28b59a09865f0\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalsalaah.com\\\/blog\\\/what-impacts-e-commerce-seller-gst\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalsalaah.com\\\/blog\\\/what-impacts-e-commerce-seller-gst\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalsalaah.com\\\/blog\\\/what-impacts-e-commerce-seller-gst\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.legalsalaah.com\\\/blog\\\/wp-content\\\/uploads\\\/2020\\\/03\\\/impact-of-gst-regime-on-e-commerce-sellers.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalsalaah.com\\\/blog\\\/wp-content\\\/uploads\\\/2020\\\/03\\\/impact-of-gst-regime-on-e-commerce-sellers.jpg\",\"width\":1920,\"height\":1080},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalsalaah.com\\\/blog\\\/what-impacts-e-commerce-seller-gst\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalsalaah.com\\\/blog\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"What are the impacts on e-commerce seller of GST\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalsalaah.com\\\/blog\\\/#website\",\"url\":\"https:\\\/\\\/www.legalsalaah.com\\\/blog\\\/\",\"name\":\"\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalsalaah.com\\\/blog\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalsalaah.com\\\/blog\\\/#\\\/schema\\\/person\\\/c8171d059fde19e7d1f28b59a09865f0\",\"name\":\"LegalSalaah\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/e56a4d088429d65c65c80db56bbcd5ac065cdbb6d7a19fdd2d0db783e7af7e36?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/e56a4d088429d65c65c80db56bbcd5ac065cdbb6d7a19fdd2d0db783e7af7e36?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/e56a4d088429d65c65c80db56bbcd5ac065cdbb6d7a19fdd2d0db783e7af7e36?s=96&d=mm&r=g\",\"caption\":\"LegalSalaah\"},\"sameAs\":[\"https:\\\/\\\/www.legalsalaah.com\\\/blog\"],\"url\":\"https:\\\/\\\/www.legalsalaah.com\\\/blog\\\/author\\\/legalsalaah\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"What are the impacts on e-commerce seller of GST","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/","og_locale":"en_US","og_type":"article","og_title":"What are the impacts on e-commerce seller of GST","og_description":"The article stresses the impact of GST on Sellers working via E-commerce platforms. The article is a complete guidebook for you to understand the difference between the working conditions of E-Commerce sellers under the current regime and the GST regime.","og_url":"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/","article_published_time":"2020-03-16T06:50:53+00:00","article_modified_time":"2026-09-03T16:47:07+00:00","og_image":[{"width":1920,"height":1080,"url":"http:\/\/localhost\/legal-salaah\/blog\/wp-content\/uploads\/2020\/03\/impact-of-gst-regime-on-e-commerce-sellers.jpg","type":"image\/jpeg"}],"author":"LegalSalaah","twitter_card":"summary_large_image","twitter_misc":{"Written by":"LegalSalaah","Est. reading time":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#article","isPartOf":{"@id":"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/"},"author":{"name":"LegalSalaah","@id":"https:\/\/www.legalsalaah.com\/blog\/#\/schema\/person\/c8171d059fde19e7d1f28b59a09865f0"},"headline":"What are the impacts on e-commerce seller of GST","datePublished":"2020-03-16T06:50:53+00:00","dateModified":"2026-09-03T16:47:07+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/"},"wordCount":923,"image":{"@id":"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#primaryimage"},"thumbnailUrl":"https:\/\/www.legalsalaah.com\/blog\/wp-content\/uploads\/2020\/03\/impact-of-gst-regime-on-e-commerce-sellers.jpg","articleSection":["GST"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/","url":"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/","name":"What are the impacts on e-commerce seller of GST","isPartOf":{"@id":"https:\/\/www.legalsalaah.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#primaryimage"},"image":{"@id":"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#primaryimage"},"thumbnailUrl":"https:\/\/www.legalsalaah.com\/blog\/wp-content\/uploads\/2020\/03\/impact-of-gst-regime-on-e-commerce-sellers.jpg","datePublished":"2020-03-16T06:50:53+00:00","dateModified":"2026-09-03T16:47:07+00:00","author":{"@id":"https:\/\/www.legalsalaah.com\/blog\/#\/schema\/person\/c8171d059fde19e7d1f28b59a09865f0"},"breadcrumb":{"@id":"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#primaryimage","url":"https:\/\/www.legalsalaah.com\/blog\/wp-content\/uploads\/2020\/03\/impact-of-gst-regime-on-e-commerce-sellers.jpg","contentUrl":"https:\/\/www.legalsalaah.com\/blog\/wp-content\/uploads\/2020\/03\/impact-of-gst-regime-on-e-commerce-sellers.jpg","width":1920,"height":1080},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalsalaah.com\/blog\/what-impacts-e-commerce-seller-gst\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalsalaah.com\/blog\/"},{"@type":"ListItem","position":2,"name":"What are the impacts on e-commerce seller of GST"}]},{"@type":"WebSite","@id":"https:\/\/www.legalsalaah.com\/blog\/#website","url":"https:\/\/www.legalsalaah.com\/blog\/","name":"","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalsalaah.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.legalsalaah.com\/blog\/#\/schema\/person\/c8171d059fde19e7d1f28b59a09865f0","name":"LegalSalaah","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/e56a4d088429d65c65c80db56bbcd5ac065cdbb6d7a19fdd2d0db783e7af7e36?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/e56a4d088429d65c65c80db56bbcd5ac065cdbb6d7a19fdd2d0db783e7af7e36?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/e56a4d088429d65c65c80db56bbcd5ac065cdbb6d7a19fdd2d0db783e7af7e36?s=96&d=mm&r=g","caption":"LegalSalaah"},"sameAs":["https:\/\/www.legalsalaah.com\/blog"],"url":"https:\/\/www.legalsalaah.com\/blog\/author\/legalsalaah\/"}]}},"_links":{"self":[{"href":"https:\/\/www.legalsalaah.com\/blog\/wp-json\/wp\/v2\/posts\/186","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalsalaah.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalsalaah.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalsalaah.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalsalaah.com\/blog\/wp-json\/wp\/v2\/comments?post=186"}],"version-history":[{"count":2,"href":"https:\/\/www.legalsalaah.com\/blog\/wp-json\/wp\/v2\/posts\/186\/revisions"}],"predecessor-version":[{"id":675,"href":"https:\/\/www.legalsalaah.com\/blog\/wp-json\/wp\/v2\/posts\/186\/revisions\/675"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.legalsalaah.com\/blog\/wp-json\/wp\/v2\/media\/425"}],"wp:attachment":[{"href":"https:\/\/www.legalsalaah.com\/blog\/wp-json\/wp\/v2\/media?parent=186"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalsalaah.com\/blog\/wp-json\/wp\/v2\/categories?post=186"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalsalaah.com\/blog\/wp-json\/wp\/v2\/tags?post=186"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}