As per section 5 of IGST Act, 2017, the payment of tax by electronic commerce operator (ECO) who does not have physical presence in taxable territory in India be made by ............

CS Executive · Tax Laws · PYQS · June 2022
As per section 5 of IGST Act, 2017, the payment of tax by electronic commerce operator (ECO) who does not have physical presence in taxable territory in India be made by ............
(A) ECO himself
(B) His appointed representative in India
(C) The person who receives supply
(D) Either (A) or (B)

Answer & Explanation:

Correct Answer: Option (B)

Official answer key: (B).

Topics: GST

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