Collection of tax at source by e commerce operators requires collection, remittance and statement filing with matching and penalties.

Electronic commerce operators (not agents) must collect a government notified portion of the net value of taxable supplies made through them where they collect consideration, remit amounts within ten days after the month of collection, and file prescribed monthly and annual electronic statements. Suppliers may claim credit for amounts so collected; operators' statements are matched with suppliers' returns, discrepancies are communicated and unrectified excesses are added to the supplier's output tax liability with interest. Authorities may require operators to furnish supply and stock details, and non compliance may attract penalties.

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