[amp_mcq option1=”When he is required to collect tax at source u\/s 52″ option2=”When his aggregate turnover exceeds the threshold limit” option3=”When he is required to discharge tax on the taxable supply or services made by the supplier through him u\/s 9(5)” option4=”It is mandatory to register irrespective of the threshold limit.” correct=”option2″]<\/p>\n
The correct answer is: B. When his aggregate turnover exceeds the threshold limit.<\/strong><\/p>\n 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.<\/p>\n 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.<\/p>\n Option C is incorrect because an e-commerce operator is required to discharge tax on the taxable supply or services made by the supplier through him under GST only when he is acting as an agent of the supplier.<\/p>\n Option D is incorrect because an e-commerce operator is not required to register under GST irrespective of the threshold limit if he is not making any taxable supply of goods or services.<\/p>\n","protected":false},"excerpt":{"rendered":" [amp_mcq option1=”When he is required to collect tax at source u\/s 52″ option2=”When his aggregate turnover exceeds the threshold limit” option3=”When he is required to discharge tax on the taxable supply or services made by the supplier through him u\/s 9(5)” option4=”It is mandatory to register irrespective of the threshold limit.” correct=”option2″]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[969],"tags":[],"class_list":["post-44712","post","type-post","status-publish","format-standard","hentry","category-gst","no-featured-image-padding"],"yoast_head":"\n