Answer

1. F

   Facts

   From 1 October 2023 the law allows composition taxpayers to supply goods within their State through e-commerce operators, subject to conditions. Inter-State supply is still not allowed.

2. P

   Provisions and law

   • Sec 10(2), CGST Act 2017Composition is not available to service providers (other than restaurants), inter-State suppliers, sellers of non-taxable goods, manufacturers of notified goods, and certain e-commerce suppliers.
   • Sec 24, CGST Act 2017Lists persons who must register regardless of turnover, such as inter-State suppliers of goods, casual and non-resident taxable persons, reverse charge payers, e-commerce sellers and operators, and Input Service Distributors, subject to notified exemptions.
3. A

   Analysis

   The operator collects TCS on your sales, which is credited to your cash ledger and can be used to pay CMP-08 tax. Restrict deliveries to your own State in the seller settings. Service providers under composition still have limits on e-commerce. Check the latest notification and marketplace rules.

4. C

   Conclusion

   1. 1Check conditions for composition sellers on e-commerce.
   2. 2Restrict shipping to your State.
   3. 3Track TCS credited in your cash ledger.
   4. 4Report e-commerce sales in CMP-08.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.