Register as E-Commerce Operator and/or for Online Information Services

In this article, we’ll talk about how to sign up as an E-Commerce Operator, also called GST Registration for Ecommerce Operators.

According to the GST Law, an E-Commerce operator is a person who owns, runs, and manages an E-Commerce platform and is responsible for collecting tax (Tax Collected at Source, or TCS) from the supplier. For every taxable transaction that the E-commerce operator does on behalf of other suppliers through his platform, he must collect 1% tax and send it to the government. But for an E-commerce business owner who needs to collect taxes, he must be registered under GST.

1. Who is an E-commerce Operator?

According to the GST Law, an E-Commerce Operator is anyone who, directly or indirectly, owns, runs, or manages an electronic platform that is used to facilitate the supply of goods and/or services or to provide information or other services that are related to or related to the supply of goods and/or services. It does not include people who supply goods and/or services on their own behalf.

In simple terms, when an E-commerce operator sells taxable goods or services on behalf of another supplier, it must collect GST.

TCS rules don’t apply to supplies that the e-commerce operator makes on its own behalf.

2. How to register as an E-commerce Operator in India?

Fill out the REG-07 form on the common portal.
The application must be signed correctly or checked through EVC (Electronic Verification Code)
Send in the form either directly or at one of the centres the Commissioner has told you about.
After checking, the right person will give registration and give out a certificate of registration in FORM GST REG-06 within 3 working days from the date the application was submitted.

3. Cancellation of E-commerce Operator Registration

As of February 1, 2019, new rules say that GST registration is only required if the E-commerce operator is required to collect tax. So, the authorised officer can cancel a person’s GST registration if a proceeding shows that the person is not required to collect tax. This will be sent electronically to the given person using form GST REG-08.

4.Registration for People Supplying Online Information from Outside India

Online Information and Database Access or Retrieval (OIDAR) services

Online information and database access or retrieval services (OIDAR) are services that are delivered through the internet. The supply is mostly done by machines, with very little help from people. This would not be possible without information technology.

Application for OIDAR Services

OIDAR can be used for any service that is offered over the internet. Some examples that come to mind are:

Internet Advertising
Cloud Services
Media Streaming Services
Electronic Data/Information Transfers
Online Gaming
Web-based services

Non-OIDAR services

People often think that OIDAR means using the internet to communicate or help with service, but that doesn’t have to be the case every time. So, some services that aren’t OIDAR are: Goods that are delivered where the order and processing are done electronically

Newspapers, newsletters, journals, etc., in plenty.
Advice about the law and money by mail.
Reservations and rentals for events, hotels, cars, etc.
Services offered by a teacher for online courses in education or work.
Hardware or software repairs can be done from a remote location.
Getting the word out about services in newspapers, on posters, and on TV
Internet access services and services that keep the internet running

How to Register for OIDAR Services?

Fill out the REG-10 form on the common portal.
The application must be signed correctly or checked through EVC (Electronic Verification Code)
Send in the form either directly or at one of the centres the Commissioner has told you about.
The right person will give registration on FORM GST REG-06, but it will be subject to any conditions and restrictions that the Central Government announces based on the Council’s advice.