Business Today - - COVER STORY | GST -

Tax Col­lected at Source, which e- com­merce play­ers are sup­posed to col­lect from sellers, re­mains an is­sue as the gov­ern­ment keeps post­pon­ing im­ple­men­ta­tion All deal­ers – ir­re­spec­tive of size and rev­enues – have to be reg­is­tered un­der GST if they are sell­ing on e- com­merce por­tals Deal­ers, how­so­ever small, are not el­i­gi­ble for com­po­si­tion scheme if they sell through e- com­merce por­tals Com­pli­ance cost has in­creased for many small- time deal­ers sell­ing through e- com­merce por­tals; their prof­its are likely to come down

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