ELECTRONIC COMMERCE
Section-56. Collection of tax at source under
Model GST Law
(1) Notwithstanding anything to the
contrary contained in the Act, every electronic
commerce operator (hereinafter
referred to in this section as the “operator”), not
being an agent, shall collect an
amount calculated at the rate of one percent of
the net value of taxable supplies
made through it where the consideration with
respect to such supplies is to be
collected by the operator.
Explanation.- For the purposes of this sub-section, the expression
"net value of
taxable supplies" shall mean the
aggregate value of taxable supplies of goods or
services, other than services
notified under sub-section (4) of section 8, made
during any month by all registered
taxable persons through the operator reduced
by the aggregate value of taxable
supplies returned to the suppliers during the
said month.
(2) The power to collect the amount
specified in sub-section (1) shall be without
prejudice to any other mode of
recovery from the operator.
The amount collected under
sub-section (1) shall be paid to the account of the
appropriate Government by the
operator within ten days after the end of the
month in which such collection is
made in the manner as may be prescribed.
(3) Every operator who collects the
amount specified in sub-section (1) shall furnish
a statement, electronically,
containing the details of outward supplies of goods or
services effected through it,
including the supplies of goods or services returned
through it, and the amount collected
under sub-section (1) during a month, in
such form and manner as may be
prescribed, within ten days after the end of
such month.
(4) The supplier who has supplied the
goods or services through the operator shall
claim credit, in his electronic cash
ledger, of the amount collected and reflected in
the statement of the operator
furnished under sub-section (4), in the manner
prescribed.
(5) The details of supplies furnished
by every operator under sub-section (4), shall,
in the manner and within the period
prescribed, be matched with the
corresponding details of outward
supplies furnished by the concerned supplier
registered under the Act.
(6) Where the details of outward
supplies furnished by the operator under subsection(4)
do not match with the
corresponding details furnished by the supplier
under section 32, the discrepancy
shall be communicated to both persons in the
manner and within the time as may be
prescribed.
(7) The amount in respect of which
any discrepancy is communicated under subsection (7)
and which is not rectified by the
supplier in his valid return or the
operator in his statement for the
month in which discrepancy is communicated,
shall be added to the output tax
liability of the said supplier, where the value of
outward supplies furnished by the
operator is more than the value of outward
supplies furnished by the supplier,
in the manner as may be prescribed, in his
return for the month succeeding the
month in which the discrepancy is
communicated.
(8) The concerned supplier shall, in
whose output tax liability any amount has been
added under sub-section (8), be
liable to pay the tax payable in respect of such
supply along with interest, at the
rate specified under sub-section (1) of section
45 on the amount so added from the
date such tax was due till the date of its
payment.
(9) Any authority not below the rank
of Joint Commissioner may serve a notice,
either before or during the course of
any proceeding under this Act, requiring the
operator to furnish such details
relating to—
(a) supplies of goods or services
effected through such operator during any
period, or
(b) stock of goods held by the
suppliers making supplies through such
operator in the godowns or
warehouses, by whatever name called,
managed by such operators and
declared as additional places of business
by such suppliers -
as may be specified in the notice.
(10) Every operator on whom a notice
has been served under sub-section (10)
shall furnish the required
information within fifteen working days of the date of
service of such notice.
(11) Any person who fails to furnish
the information required by the notice
served under sub-section (10) shall,
without prejudice to any action that is or
may be taken under section 85 , be
liable to a penalty which may extend to
twenty-five thousand rupees.
Explanation.— For the purposes of this section, the expression
‘concerned supplier’
shall mean the supplier of goods
and/or services making supplies through the
operator.
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