About mandatory requirement of GSTIN for creating sellers account.
Section 52 of the Central Goods and Services Tax Act, 2017 (CGST Act) requires such electronic commerce operator through whom goods or services are supplied, and the electronic commerce operator also collects consideration (sale price) with respect to sale or supply made through it. In case of eBay.in, consideration (sale price) is collected by Payoneer.com. Payoneer is an Online Payment Gateway Service Provider and as per their user agreement with the seller, the Payoneer.com collect payment for and on behalf of the seller.
Clause (ix) of section 24 of the CGST Act makes it mandatory to obtain Registration (GSTIN) by those persons who make supply through electronic commerce operator who is required to make tax collection at source under section 52. Under section 52, eBay.in who does not collect sale consideration (price of supply) himself is not required to make tax collection at source. In view of this, demand of GSTIN by eBay.in is not legally supported. Column for submitting GSTIN should have been made optional.
