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of <h1>E-Commerce Operators Must Withhold TCS Under Section 43C of Model GST Law; Deposit by 10th of Following Month.</h1> Tax Collected at Source (TCS) applies to E-Commerce Operators under section 43C of the Model GST Law. These operators must withhold a specified percentage of the payment due to suppliers when making actual payments. The withheld amount must be deposited into the appropriate GST account by the 10th of the following month. This deposited amount will appear in the supplier's electronic cash ledger. The specific percentage to be withheld will be determined based on recommendations from the GST Council.
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