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GST - Highlights / Catch Notes

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TCS liability u/s 52 - where multiple ECOs are involved in a ...


Buyer-Side ECO Must Collect TCS u/s 52 for Payments to Supplier-Side ECO in E-Commerce Transactions.

July 27, 2023

Circulars     GST

TCS liability u/s 52 - where multiple ECOs are involved in a single transaction of supply of goods or services or both through ECO platform and the Supplier-side ECO is himself the supplier of the said supply - TCS is to be collected by the Buyer-side ECO while making payment to the supplier for the particular supply being made through it.

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