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of <h1>E-commerce platforms must collect up to 1% tax at source under Section 52 of the CGST Act, 2017.</h1> Section 52 of the Central Goods and Services Tax Act, 2017 mandates that electronic commerce operators collect tax at source on the net value of taxable supplies made through their platforms. This tax, not exceeding one percent, is to be collected from suppliers and paid to the government within ten days of the month's end. Operators must submit monthly and annual statements detailing these transactions. Discrepancies between operator and supplier reports are communicated and may result in adjustments to the supplier's tax liability. Non-compliance with information requests can incur penalties, and operators have a three-year limit to submit statements, extendable by government notification.
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