query >online sale > gstin requirement

Hello Experts:

   My mother (senior citizen) wants to sell her painting through online retailers like flipkart,amzon etc... It is mentioned that she needs ot have a GSTIN. Currently, she doesn't have any revenue whatsover. However, even if she starts selling, it may exceed 1 lac of revenue in coming year.  

I need on advice on what points have to kept in mind from taxation perspectives while she starts online business.

1. GSTIN registeration : Is it required?

2. Does she need to file return regulalrly even if she doesnt start selling for couple of months to start with?

3. Any other points to be kept in mind.






An aggregator is a website like Flipkart, which connects buyers and sellers and takes a commission on each sale. Since they don’t always sell the products directly to customers, these types of e-commerce businesses must handle GST differently. This happens with a tax collected at source, or TCS. When your website facilitates a sale between a buyer and a seller, GST law requires you to deduct 2% of the sale before you send payment to the seller. You must pay that amount to the government. Then, your sellers can claim that tax as a deduction on their own GST filings.

If you’re an aggregator, both you and your sellers must report all sales to the government. Your reports and their reports must match exactly. If they don’t, your sellers are responsible for the outstanding GST. The TCS requirement helps you spot and remove sellers who aren’t reporting sales accurately.

since they have to collect TCS at speciified rates its mandatory for one to have GSTIN and only Regular scheme of registration is available and even if your turnover is Rs.10 still it's a must to have GSTIN to sell with online aggregators, However you can claim the Input of TCS while filing your GST returns and the sale value of painting also too attracts GST
Lawyer in Hyderabad.wats app no.9989324294

n the GST Regime, businesses whose turnover exceeds Rs. 40 lakhs* (Rs 10 lakhs for NE and hill states) is required to register as a normal taxable person. This process of registration is called GST registration.




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