About GST

Dear Client,
GST is a destination-based tax, i.e., the goods/services will be taxed at the place where they are consumed/used and not at the origin. So, the state where they are consumed will have the right to collect GST. The place of supply of goods under GST defines whether the transaction will be considered intra-state or inter-state, and accordingly, the levy of SGST, CGST & IGST will be determined. According to Section 24 of the CGST Act, every seller selling through e-commerce operators must be required to register under GST, irrespective of the turnover. So, one cannot sell on e-commerce without having GSTIN. A seller has to register and acquire GSTIN, irrespective of the turnover, in order to sell their goods/services via an e-commerce platform and is required to file GST Returns like a regular taxpayer. Even, for selling digital products like e-books via e-commerce, GST registration is mandatory. For more information and clarification on the subject, you should consult with a Tax Consultant or a CA who has expertise and in-depth knowledge on the subject and may guide you properly to navigate the issue in the right way.