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?

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.