Suggestions on GST Acts (July 2017) by Institute of Chartered Accountants of India
35. Electronic Commerce
The provisions relating to tax collection at source and thereby depositing the same with Government, by electronic commerce operator are provided in the Section 52 of the CGST Act. However, provision regarding ‘issuance of certificate for payment of taxes so collected at source’ appears to be missing. Accordingly, it would be difficult for the Supplier to claim credit of tax collected by the electronic commerce operators.
Suggestion
It is suggested that enabling provision regarding issuance of tax collection certificate may be incorporated in the CGST Act and the Forms be notified by way of Rules.
Further, e-commerce operators covered by section 9(4) not be required to comply with the provisions of this section.
Read ICAI Suggestions on GST Act to Govt : July 2017
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