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of <h1>Reverse Charge and TCS: Understanding GST Liabilities Under Section 9(5) of the CGST Act 2017</h1> The liability to pay GST generally falls on the supplier of goods or services. However, in certain cases like imports and other specified supplies, the recipient may be liable under the reverse charge mechanism. For some intra-state service supplies, e-commerce operators may bear the GST liability. Government departments must deduct tax (TDS) on payments above a specified limit, and e-commerce operators must collect tax (TCS) on the net value of supplies, excluding services where they are liable to pay GST under Section 9(5) of the CGST Act, 2017, and remit it to the government.
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