Notification No.10/2017-Central Tax (Rate), if a registered tax payer who is in the purchase and sales of second-hand goods is exempted from paying taxes under reverse charge in case if he makes any purchases from the unregistered tax payers. Refer here for full extract of the notification – http://india-gst.in/wp-content/uploads/2017/06/Rate-10-2017.pdf
Every registered tax payer has to issue an electronic waybill aka e-waybill if the consignment value is more than Rs 50,000 (fifty thousand) for the following cases, a) in relation to a supply, b) for reasons other than supply (job work, moving out machinery for repairs) and c) on purchases from unregistered persons.
All the supplies made to registered taxable persons through e-commerce operators, data reported in table 5 of GSTR – 1, will be auto populated in table 13, part 1 of GSTR – 1.
The amount of TCS_GST recovered / deducted by the e-commerce operator is eligible as input tax credit for the registered tax payer under GST.