As per Section 52 of Central Goods and Services Tax Act, 2017 read with Rule 12 of Central Goods and Services Rules, 2017, every E-Commerce operator is required to obtain registration as tax collector at source in every State separately where they undertake transactions through their electronic platform.
However, some E-Commerce operators who are making supply through their electronic platform in a State where they do not have physical presence are facing difficulty in obtaining registration, as Form GST REG -07 does not allow selecting State as jurisdiction since the assessee does not have place of business in that State. In order to be processed, FORM GST REG-07 requires an E-Commerce operator to furnish the address of his Principal place of Business wherever its State Head office is located in the State.
In order to do away with this difficulty, the GSTN portal is being updated to accommodate such E-Commerce operators under the advice of GST Law Committee.
In light of the above, Commercial Taxes Department-Government of Assam has issued Order No. 09/2018 – GST to allow such E-Commerce operators, who do not have physical presence in Assam, and are making supply in the State of Assam from other States through their electronic platform, to apply for registration by furnishing details of their Head office located outside Assam as the Principal place of Business and attach the relevant documents in support of the address as specified under the registration application.
On completion of Part-A of FORM GST REG-07, the applicants shall proceed to complete Part-B, where they are required to select Guwahati Unit-A, Circle 99 as State jurisdiction in the online application form instead of respective Circle of Unit office.