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of <h1>E-Commerce Platforms Must Withhold 1% TCS Under Section 52 of CGST/SGST Act; Deposit by 10th Monthly.</h1> Tax Collected at Source (TCS) applies to E-Commerce Operators under section 52 of the CGST/SGST Act. These operators, excluding agents, must withhold up to one percent of the net value of taxable supplies made through their platform when they collect the consideration for such supplies. The withheld amount must be deposited into the appropriate GST account by the 10th of the following month. This deposited TCS amount will then appear in the electronic cash ledger of the supplier.
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