Assam Government issues Clarification regarding Registration of E-Commerce Operators as Tax Collector at Source

Dec 07, 2018 | by Avantis RegTech Legal Research Team


Under Section 52 of Assam Central Goods and Services Tax Act, 2017 read with Rule 12 of Assam Goods and Services Rules, 2017, e-Commerce operators are required to obtain registration as Tax Collector at Source (TCS) in every state separately where they undertake transactions through their electronic platform. While processing the TCS application, an e-Commerce operator shall furnish the address of his Principal place of Business wherever its State Head office is located in the state.

However, some e-Commerce operators are making supply in Assam from outside the state through their electronic platform, but do not have their physical presence within the state. Such e-Commerce operators are also required to obtain state based registration in Assam. But, it is noticed that these e-Commerce operators are getting it difficult to obtain registration because in the field of State jurisdiction they have no option in the online registration form to select their principal place of business as they do not have such place to mention.

In order to do away with the difficulty, the GSTN portal is being updated to accommodate such e-Commerce operators under the advice of GST Law Committee. Therefore, the Commercial Taxes Department, Assam has directed that such operators, who do not have physical presence in Assam, are required to apply for registration by furnishing details of their Head office located outside Assam as the Principal place of Business in the content field of the online application. In the content field of Principal place of Business, the applicants shall mention address of their Head office (outside Assam) and they shall attach the relevant documents in support of the address as specified under the registration application.

In order to inform all concerned, it is hereby notified that Guwahati Unit-A, Circle 99 shall be the specialized/dedicated jurisdiction for the state of Assam to centrally process such applications.

The applicants who do not have any place of business in Assam shall select Guwahati Unit-A, Circle 99 as State jurisdiction in the online application form GST REG-07 in instead of respective Circle of Unit office.

On completion of Part-A of the application, the applicants will proceed to complete Part-B, where they will select Guwahati Unit-A, Circle 99 as the "jurisdictions" as notified vide this order.

[Order No. 9/2018-GST]

URL: https://comtax.assam.gov.in/sites/default/files/swf_utility_folder/departments/cot_finance_uneecopscloud_com_oid_18/this_comm/Order_No_09_2018-GST.pdf


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