Skyline Express Ltd. (SEL) is registered under GST in the State of Tamil Nadu, as an Electronic Commerce Operator (ECO). It owns and operates a web…

Skyline Express Ltd. (SEL) is registered under GST in the State of Tamil Nadu, as an Electronic Commerce Operator (ECO). It owns and operates a web portal which supplies goods and services on behalf of various sellers and service providers. It collects consideration on behalf of the supplier for such supplies. The billing for goods sold on SEL is issued by the seller in the name of the customers and goods are also shipped directly by the seller to the customer. SEL charges listing fee at the rate of 10% of turnover of goods and services supplied by the seller and service provider in a particular month, irrespective of any return of goods sold through the ECO. In case of return of goods by the customer, the shipping is arranged by SEL, for which they charge 20% of the value of goods returned as cancellation charges from the customers. Further, 10% of the value of goods returned is collected from the seller by SEL as handling charges for return of goods. Following are the details of goods and services supplied in the month of January 2026 through SEL: Details supplier of Goods/services supplied Amount of supply through ECO (₹) Payment by customers Other information Comfort Step Footwears [registered under GST in Gujarat] Footwear 50,000 At the time of booking Inter-State supply Sparkle Services, Chennai, Tamil Nadu, an unregistered person Housekeeping services 3,50,000 At the time of booking Intra-State supply Regal Electronics LLP [registered under GST in Karnataka] Electronic items 1,50,000 Payment received in the month of February 2026 Out of 1,50,000, intra-State supply is of ₹50,000 Additional information: Goods of ₹ 5,000 sold by Comfort Step Footwears as mentioned above to customers outside Gujarat in the month of December 2025 were returned back in January 2026. Moreover, certain supplies were made through SEL in the month of January 2026 by Mr. Karan to Mr. Naveen, both registered in Mumbai, worth ₹ 15,000, the tax on which has to be paid by Mr. Naveen on reverse charge basis. Further, in the same month, Mr. Tony, an unregistered person and a resident of Dehradun, Uttarakhand posted in Delhi, places an order for books (exempted supply) from Sharma Publications, registered in Kolkata, through SEL to be delivered to his son studying in Mumbai. Mr. Tony mentions the address of Delhi as the billing address in the invoice. The maximum retail price of books is ₹20,000. On 2nd January, 2026, the accountant of SEL deposited TCS of ₹ 5,000 (inter-State) pertaining to the month of October 2025 which was collected short. While issuing invoice to a customer, the company had erroneously charged higher value by₹ 52,000. Such invoice was issued on 31.03.2025. The company filed its annual return GSTR-9 for the said FY 2024-25 by 15.12.2025 and returns for the month of September 2025 and October 2025 were filed on 31.10.2025 & 19.11.2025 respectively. Figures to be rounded off to nearest rupee. All figures are exclusive of GST, wherever applicable.