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Collection of tax at source

Section 43C - Draft-Bills-Reports - ELECTRONIC COMMERCE - Goods and Services Tax - Section 43C - 43C. (1) Notwithstanding anything to the contrary contained in the Act or in any contract, arrangement or memorandum of understanding, every electronic c .....

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ever is earlier, collect an amount, out of the amount payable or paid to the supplier, representing consideration towards the supply of goods and /or services made through it, calculated at such rate as may be notified in this behalf by the Central/S .....

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paid to the credit of the appropriate Government by the operator within ten days after the end of the month in which such collection is made, in the manner prescribed. (4)(a) Every operator shall, furnish a statement, electronically, of all amounts .....

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er clause (a) shall contain, inter alia, the details of the amount collected on behalf of each supplier in respect of all supplies of goods and/or services effected through the operator and the details of such supplies during the said calendar month. .....

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ectronic cash ledger, of the tax collected and reflected in the statement of the operator filed under sub-section (4), in the manner prescribed. (6) The details of supplies and the amount collected under sub-section (1) during a calendar month, and f .....

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or any preceding calendar month. (7) Where the details of outward supply, on which the tax has been collected, as declared by the operator under sub-section (4) do not match with the corresponding details declared by the supplier under section 25, t .....

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rectified by the supplier in his valid return for the month in which discrepancy is communicated shall be added to the output liability of the said supplier, in the manner as may be prescribed, for the calendar month succeeding the calendar month in .....

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ied under sub-section (1) of section 36 on the amount so added from the date such tax was due till the date of its payment. (10) Any authority not below the rank of Joint Commissioner may, by notice, either before or during the course of any proceedi .....

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