GST E-Commerce Online Test, E-Commerce in GST MCQ, GST Quiz

What is e-commerce?

A person who _____ digital or electronic facility or platform for electronic commerce
shall be considered as an e-commerce operator.

At what rate should the tax be collected at source?

Is there any threshold limit for applying the provisions of Section 52 for collecting tax at
source?

When will Section 52 apply? Or when should the e-commerce operator be liable to
collect tax at source?

What is net value of taxable supplies?

When can a supplier making supplies through E-commerce operator opt not to
register?

When an e-commerce operator is required to register under GST?

Is every supplier on e-commerce platform covered under Section 52 required to charge GST from Re. 1?

When should the e-commerce operator collect tax at source?

When should the e-commerce operator remit the amount of TCS to government and file
the necessary returns with the government?

Can a supplier take credit of the TCS?

Is there any matching to be done with the returns filed?

Every electronic commerce operator required to collect tax at source under section 52
shall furnish a statement in ……………………., containing details of supplies effected
through such operator and the amount of tax collected as required under section 52(1)
of the CGST Act.