E-commerce operator statement requirement: monthly electronic reporting of supplies and collected TCS, plus annual reconciliation.

E-commerce operators must electronically furnish monthly statements detailing outward supplies effected through the operator, including returns, and the amount collected as tax collected at source; the monthly statement must be filed within ten days after the end of the month. Operators must also file an annual statement by the thirty-first day of December following the end of the financial year in which tax was collected.

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