Collection of tax at source: e commerce operators must collect and remit specified percentage with mandated reporting and matching obligations.

Electronic commerce operators (not being agents) must collect an amount at a government notified rate not exceeding one per cent of the net value of taxable supplies where consideration is collected by the operator, pay it to the Government within ten days after the month of collection, and file prescribed monthly and annual electronic statements; suppliers may claim credit of amounts collected as reflected in operator statements.

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