E-commerce operator statement requirement: monthly disclosure of TCS collections and supplier-wise supply details filed electronically within prescribed period for compliance. Every e-commerce operator must electronically furnish a monthly statement of all amounts collected as TCS towards outward supplies effected through it within the prescribed timeframe after the end of the calendar month; the statement must include the amount collected on behalf of each supplier and details of the supplies during that calendar month.
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Provisions expressly mentioned in the judgment/order text.
E-commerce operator statement requirement: monthly disclosure of TCS collections and supplier-wise supply details filed electronically within prescribed period for compliance.
Every e-commerce operator must electronically furnish a monthly statement of all amounts collected as TCS towards outward supplies effected through it within the prescribed timeframe after the end of the calendar month; the statement must include the amount collected on behalf of each supplier and details of the supplies during that calendar month.
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