Section 52 - Collection of tax at source.

Collection of tax at source requires e commerce operators to collect, remit and report tax on supplies made through them.

Collection of tax at source requires every electronic commerce operator (not being an agent) who collects consideration on behalf of other suppliers to collect an amount at a government notified rate on the net value of taxable supplies made through it; the operator must remit collected amounts monthly, furnish prescribed monthly and annual electronic statements, facilitate supplier credit of collected amounts, and submit to matching, discrepancy communication and prescribed rectification, interest, information notices and penalties under the Act.