Tax Collected at Source (TCS) requires e commerce operators to withhold notified percentage at payment and credit supplier ledger. Tax Collected at Source (TCS) requires the e commerce operator to withhold a prescribed percentage of amounts due to suppliers at the time of actual payment, deposit the withheld amount into the appropriate GST account by the tenth of the following month, and ensure the deposited sum is reflected in the supplier's electronic cash ledger.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax Collected at Source (TCS) requires e commerce operators to withhold notified percentage at payment and credit supplier ledger.
Tax Collected at Source (TCS) requires the e commerce operator to withhold a prescribed percentage of amounts due to suppliers at the time of actual payment, deposit the withheld amount into the appropriate GST account by the tenth of the following month, and ensure the deposited sum is reflected in the supplier's electronic cash ledger.
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