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<h1>Tax Collected at Source requires e commerce operators to withhold a portion of suppliers' taxable supplies and deposit it monthly.</h1> TCS requires e commerce operators (not agents) who collect consideration for taxable supplies to withhold an amount up to one percent of the net value of those supplies and deposit it to the appropriate GST account by the 10th of the next month; the deposited amount is credited in the supplier's electronic cash ledger.
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