ECOAURP2C - E-Commerce Operator Assesses Under Reverse Charge for Person-to-Consumer Transactions

In GST billing, ECOAURP2C refers to “E-Commerce Operator Assesses Under Reverse Charge for Person-to-Consumer Transactions.” It applies when an e-commerce operator (ECO) is responsible for collecting and remitting GST on supplies made to consumers (B2C) under the Reverse Charge Mechanism (RCM). This typically includes services like passenger transport, accommodation, and other specified services facilitated through online platforms. The e-commerce operator, instead of the supplier, pays GST directly to the government. Invoices must mention the operator’s GSTIN, supply details, and RCM applicability. This system ensures streamlined tax compliance for e-commerce-driven consumer transactions.

Step-by-Step Guide for Amended Supplies Under Section

Financial Year:

• Select the financial year during which the original supply was made.
• Ensure you select the correct year to maintain accuracy in reporting.

Original Month:

• Choose the month when the original transaction occurred.
• Use the dropdown list provided in the GST portal for easy selection.

Place of Supply:

• Identify the state where the supply occurred.
• Select the appropriate state code from the dropdown list. This is crucial for calculating IGST or SGST/CGST correctly.

Rate:

• Enter the applicable GST rate for the supply, combining State Tax and Central Tax (SGST + CGST) or Integrated Tax (IGST).
• Ensure accuracy in percentage as per the applicable rate for goods/services.

Taxable Value:

• Compute the taxable value of the goods or services supplied.
• Input the value up to two decimal places as per GST valuation provisions.
• This value excludes GST but includes all applicable adjustments (e.g., discounts, and amendments).

Cess Amount:

• Calculate and enter the cess amount collected or payable on the supply if applicable.
• Input the amount in the designated field up to two decimal places.