Question 9 - What is the time within which such TCS is to be remitted by the e-commerce operator to Government account? Is the operator required to file any returns for this purpose?
FAQ on GST dated 21.9.2016 based on Draft Model GST Chapter 8 Electronic Commerce
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TCS remittance deadlines require e commerce operators to remit collected tax promptly and file electronic supplier statements. E commerce operators must remit TCS amounts to the appropriate government account within ten days after the end of the month in which the amounts were collected, and must electronically file a monthly Statement within ten days of the end of the calendar month listing actual suppliers, their respective supplies, and amounts collected on their behalf; the form and manner of the Statement will be prescribed in the GST Rules.
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.
TCS remittance deadlines require e commerce operators to remit collected tax promptly and file electronic supplier statements.
E commerce operators must remit TCS amounts to the appropriate government account within ten days after the end of the month in which the amounts were collected, and must electronically file a monthly Statement within ten days of the end of the calendar month listing actual suppliers, their respective supplies, and amounts collected on their behalf; the form and manner of the Statement will be prescribed in the GST Rules.
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