{"id":72404,"date":"2025-08-23T08:31:25","date_gmt":"2025-08-23T03:01:25","guid":{"rendered":""},"modified":"2025-08-23T08:31:25","modified_gmt":"2025-08-23T03:01:25","slug":"e-commerce-operator-status-for-voucher-app-no-reverse-charge-under-s-9-5-tcs-liability-and-state-gst-registration-under-s-52","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72404","title":{"rendered":"E-commerce operator status for voucher app; no reverse charge under s.9(5); TCS liability and state GST registration under s.52"},"content":{"rendered":"<p>E-commerce operator status for voucher app; no reverse charge under s.9(5); TCS liability and state GST registration under s.52<br \/>Case-Laws<br \/>GST<br \/>AAR held that the Applicant&#39;s voucher-collection activity, conducted via its Freedeem app and involving receipt of consideration on behalf of merchants, constitutes electronic commerce and renders the Applicant an e-commerce operator under the GST Act. The Applicant is not liable under reverse charge mechanism u\/s 9(5) because its services are lim<\/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=91863\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>E-commerce operator status for voucher app; no reverse charge under s.9(5); TCS liability and state GST registration under s.52Case-LawsGSTAAR held that the Applicant&#8217;s voucher-collection activity, conducted via its Freedeem app and involving receipt of c<\/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-72404","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72404","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=72404"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72404\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72404"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72404"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72404"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}