Q. 352 When transaction done through e-commerce. Is GST applicable for below ₹1,000 ?

Ans.Under GST law, every e-commerce operator is required to collect TCS on the net value of taxable supplies. Hence, the transaction is covered under GST. Further, the exemption was earlier applicable but now GST would be applicable on the above supply.

Q. 351 Sir Request to clarify that there is no outward supplies of oct 2022 but sales returns are avilaible the total tax shows minus amount will gstportal accpect the same.

Ans. In GSTR-1 GST portal will accept the negative amt.

Q. 350 e-debit note & credit note only against sale invoice . against purchase return we should not make e-debit note. Please confirm.

Ans. We are not able to understand your query, so request you to elaborate a little more.