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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 commerce operator (hereinafter referred to in this section as the operator ) shall, at the time of credit of any amount to the account of the supplier of goods and/or services or at the time of payment of any amount in cash or by any other mode, which .....

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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 collected under sub-section (1), towards outward supplies of goods and/or services effected through it, during a calendar month, in such form and manner as may be prescribed, within ten days after the end of such calendar month. (b) The statement und .....

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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 furnished by every operator under sub-section (4), shall, in the manner and within the period prescribed, be matched with the corresponding details of outward supplies furnished by the concerned supplier in his valid return for the same calendar month .....

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