Tax collection at source by e-commerce operators, with monthly reporting, matching, rectification, and supplier liability adjustments.

Section 52 requires electronic commerce operators, other than agents, to collect tax at source on the net value of taxable supplies made through them where the consideration is collected by the operator. The operator must pay the amount to the Government within ten days after month-end, furnish monthly and annual statements of supplies and collections, rectify omissions within prescribed limits, and comply with matching of statements against supplier returns. Discrepancies may be added to the supplier's output tax liability with interest, and operators may also be required to furnish supply or stock details on notice.

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