{"id":71911,"date":"2025-06-30T18:29:02","date_gmt":"2025-06-30T12:59:02","guid":{"rendered":""},"modified":"2025-06-30T18:29:02","modified_gmt":"2025-06-30T12:59:02","slug":"e-commerce-operators-under-section-9-5-not-required-to-reverse-input-tax-credit-proportionately-on-supplies","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71911","title":{"rendered":"E-commerce operators under Section 9(5) not required to reverse input tax credit proportionately on supplies"},"content":{"rendered":"<p>E-commerce operators under Section 9(5) not required to reverse input tax credit proportionately on supplies<br \/>Circulars<br \/>GST &#8211; States<br \/>The CBIC clarified through Circular No. 240\/34\/2024-GST that electronic commerce operators liable to pay tax under Section 9(5) of CGST Act are not required to reverse input tax credit proportionately on inputs and input services for supplies made under Section 9(5). This extends the principle established in Circular No. 167\/23\/2021-GST for restaurant servi<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=89969\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>E-commerce operators under Section 9(5) not required to reverse input tax credit proportionately on suppliesCircularsGST &#8211; StatesThe CBIC clarified through Circular No. 240\/34\/2024-GST that electronic commerce operators liable to pay tax under Section 9(5<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71911","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71911","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71911"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71911\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71911"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71911"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71911"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}