OLA is a technology platform and acts as an Electronic Commerce Operator. This is established in the contracts signed between ANI & the client. Under section 9 (5) of the CGST Act, 2017 an electronic commerce operator has to comply with all provisions of the act, as if the supplier was Ola and not TSP. Hence, ANI raises two invoices, one on behalf of the driver and one for the convenience fee charged.
Why does Ola issues two invoices?
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