{"id":14566,"date":"2021-02-20T15:17:30","date_gmt":"2021-02-20T09:47:30","guid":{"rendered":"https:\/\/www.cagmc.com\/?p=14566"},"modified":"2024-06-04T13:13:39","modified_gmt":"2024-06-04T07:43:39","slug":"section-194o-tds-on-e-commerce-operator-analysis","status":"publish","type":"post","link":"https:\/\/www.cagmc.com\/blog\/section-194o-tds-on-e-commerce-operator-analysis\/","title":{"rendered":"Section 194O TDS on E-commerce operator analysis"},"content":{"rendered":"<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid #555; padding: 10px;\"><b>Content:<\/b><\/p>\n<ul>\n<li><a href=\"#who\">Who is responsible to deduct TDS under section 194O?<\/a><\/li>\n<li><a href=\"#meaning\">What do you mean by E-commerce, E-commerce operators and participants?<\/a><\/li>\n<li><a href=\"#point\">What is the point of deduction of TDS u\/s 194O?<\/a><\/li>\n<li><a href=\"#deducted\">At what rate TDS has to be deducted u\/s 194-O?<\/a><\/li>\n<li><a id=\"who\" href=\"#exception\">What are the exceptions to the section 194O?<\/a><\/li>\n<li><a href=\"#non-resident\">Whether the TDS is to be deducted for Non-Resident Selling good through Ecommerce Portal u\/s 194O?<\/a><\/li>\n<li><a href=\"#amount\">Whether TDS is to be deducted if amount is directly collected by E-commerce Participant?<\/a><\/li>\n<li><a href=\"#apply\">Whether Ecommerce Participant can apply for Lower deduction\/No Deduction certificate u\/s 197?<\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone wp-image-14670 size-full\" src=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2021\/02\/Section-194O-TDS-on-E-commerce-operator-analysis-1.png\" alt=\"Section 194O TDS on E-commerce operator analysis\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2021\/02\/Section-194O-TDS-on-E-commerce-operator-analysis-1.png 1200w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2021\/02\/Section-194O-TDS-on-E-commerce-operator-analysis-1-300x158.png 300w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2021\/02\/Section-194O-TDS-on-E-commerce-operator-analysis-1-1024x538.png 1024w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2021\/02\/Section-194O-TDS-on-E-commerce-operator-analysis-1-768x403.png 768w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2021\/02\/Section-194O-TDS-on-E-commerce-operator-analysis-1-615x323.png 615w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2021\/02\/Section-194O-TDS-on-E-commerce-operator-analysis-1-400x210.png 400w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2021\/02\/Section-194O-TDS-on-E-commerce-operator-analysis-1-292x153.png 292w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<ul>\n<li id=\"meaning\"><b>Who is responsible to deduct TDS under section 194O?<br \/>\n<\/b>Any person, being <a href=\"https:\/\/www.indiafilings.com\/learn\/e-commerce-operators-guide-gst\/\" target=\"_blank\" rel=\"noopener\">E-commerce operator<\/a> facilitating sale of goods or provision of services of an E-commerce Participant through its digital or electronic Facility or platform (by whatever name called).<\/li>\n<li><b>What do you mean by E-commerce, E-commerce operators and participants?<br \/>\n<\/b>The meaning of above terms are as follows:<\/li>\n<\/ul>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><b> Electronic Commerce: <\/b><span style=\"font-weight: 400;\">means the supply of goods or services or both, including digital products over digital or electronic network.<\/span><\/li>\n<li id=\"point\"><b> E-commerce operator: <\/b><span style=\"font-weight: 400;\">means a person who owns, operates or manages digital or electronic facility or platform for electronic commerce and is responsible for paying to ecommerce participant. (It\u2018s mandatory to fulfill both precondition which are conjunctive and not dis conjunctive i.e. person must own, operates or manage Digital\/Electronic Facility or Platform).<\/span><\/li>\n<li><b> E-commerce participant: <\/b><span style=\"font-weight: 400;\">means a person resident in India selling goods or providing services or both, including digital products, through digital or electronic facility or platform for electronic commerce.<\/span><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<ul>\n<li><b>What is the point of deduction of TDS u\/s 194O?<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax should be deducted either at the time of credit of amount of sale or services or both to the account of an e-commerce participant OR at the time of payment thereof to such e-commerce participant by any mode, whichever is earlier.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Payment made by purchaser of goods or services directly to participant shall be deemed to be payment made by E-commerce operator to participant.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Finance Act Amendment<\/b><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Definition of E-commerce operator initially had a condition that he shall be responsible for paying to E-commerce participant<\/span><\/li>\n<li id=\"deducted\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Anomaly due to the language where payment is directly made by purchaser of goods or services<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Anomaly now removed by Finance Act by amending definition of E-commerce operator<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Also sub-section (6) inserted \u2013 For the purpose of this section E-commerce operator shall be deemed to be the person responsible for paying to Ecommerce participant.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li><b>At what rate TDS has to be deducted u\/s 194-O?<\/b>\n<ul>\n<li id=\"exception\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><a href=\"https:\/\/www.cagmc.com\/tds-returns\/\">TDS<\/a> is to be deducted at 1% (0.75% w.e.f. 14.05.2020 to 31.03.2021) on the gross amount of sales or services or both. In Absence of Pan\/Aadhaar, TDS is to be deducted @5% (<\/span><b>Section 206AA<\/b><span style=\"font-weight: 400;\">\u00a0have been amended accordingly). (It is pertinent to note that proposed section uses word \u2015Gross amount of such Sales\u2016 which means ecommerce operator will require to deduct TDS on GST portion of sales and as well as<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">on Commission and affiliation portion also which e-commerce operator himself will withheld)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">E-commerce participants will continue to make TDS from Ecommerce operator\u2018s Income u\/s. 194C, 194I, 194H etc. as applicable \u2013 Two way TDS<\/span><\/li>\n<\/ul>\n<\/li>\n<li><b>What are the exceptions to the section 194O?<\/b>\n<ul>\n<li id=\"non-resident\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No TDS is required to be deducted, where e-commerce Participant is Individual or HUF and gross amount of such sale or services or both during the previous year does not exceed\u00a0five lakh rupees\u00a0AND e-commerce participant furnished Permanent Account Number or Aadhaar number to the e-commerce operator.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Non- resident e-commerce participants are not required to deduct TDS.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><b>Whether the TDS is to be deducted for Non-Resident Selling good through Ecommerce Portal u\/s 194O?<\/b>\n<ul>\n<li id=\"amount\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">E-commerce Participant is defined a person resident in India selling goods or providing services or both, including digital products, through digital or electronic facility or platform for electronic commerce. And thus No TDS is required to be deducted when Participant is Non Resident.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If E-commerce operator is Non-resident,\u00a0<\/span><b>Equalisation Levy<\/b><span style=\"font-weight: 400;\">\u00a0will be applicable.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li><b>Whether TDS is to be deducted if amount is directly collected by E-commerce Participant?<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span id=\"apply\" style=\"font-weight: 400;\">For all transaction which has been facilitated by E-commerce participant, TDS has to be deducted by E-commerce operator irrespective of mode of payment to E-commerce participant.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><b>Whether Ecommerce Participant can apply for Lower deduction\/No Deduction certificate u\/s 197?<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Yes, Consequent amendment has been made in Section 197. Ecommerce Participant can make application before TDS AO who has a jurisdiction over his\/her\/its case.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Content: Who is responsible to deduct TDS under section 194O? What do you mean by E-commerce, E-commerce operators and participants? [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":14670,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[69],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Section 194O TDS on E-commerce operator analysis -CAGMC<\/title>\n<meta name=\"description\" content=\"Read about Section 194O TDS on E-commerce operator analysis. 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