When an e-commerce operator is required to register under GST?

The correct answer is: B. When his aggregate turnover exceeds the threshold limit.

An e-commerce operator is required to register under GST when his aggregate turnover exceeds the threshold limit of Rs. 40 lakhs in a financial year. This is because an e-commerce operator is considered as a supplier of services under GST and is liable to pay GST on the services provided by him. The threshold limit for an e-commerce operator is the same as the threshold limit for any other supplier of services.

Option A is incorrect because an e-commerce operator is required to collect tax at source under GST only when he is making a taxable supply of goods or services to a registered person.

Option C is incorrect because an e-commerce operator is required to discharge tax on