Webinar on GST and E-commerce

The full discussion can be found here.

Rajat Mittal is a tax consultant with Ikigai Law having more than 10 years’ experience in handling tax matters. He regularly advises e-commerce clients on various indirect tax issues and has worked with big companies such as Jio, Cloudtail, Uber among many others. He has represented clients before various fora including the SC, various HCs across India, CESTAT, VAT Tribunals and other departmental authorities.

Key points discussed:

1. Introduction by Nehaa (4:15)
2. Overview by Rajat (5:50)
3. Value of supply under GST (6:05)
4. E-commerce under GST (6:41)
5. Registration under GST, Compulsory registration and categories of registration (7:59)
6. Impact of registration provisions under GST (20:37)
7. Place of registration (21:29)
8. Benefits of composition levy (22:53)
9. Person liable to pay GST and its exceptions (29:19)
10. Levy and Collection from parties to E-commerce transaction (33:25)
11. Tax Collection at Source (TCS) including the criticisms and pushbacks against TCS (34:19)
12. Entities liable to collect TCS under GST (37:25)
13. Questions (39:35)
14. Important issues concerning TCS (50:54)
15. Recap of value of supply (55:55)
16. Valuation issues in e-commerce (58:57)
17. Concept of equalization levy (1:01:46)
18. Questions from audience and closing thoughts (1:05:35)