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of <h1>Clarification on TCS Liability: Supplier-side ECO vs. Buyer-side ECO Responsibilities u/s 52 of CGST Act 2017.</h1> The circular clarifies the Tax Collected at Source (TCS) liability under Section 52 of the CGST Act, 2017, for transactions involving multiple E-commerce Operators (ECOs). In scenarios where the supplier-side ECO is not the supplier, the supplier-side ECO must collect TCS and comply with Section 52. If the supplier-side ECO is the supplier, the buyer-side ECO is responsible for TCS collection and compliance. The circular aims to ensure uniformity in implementing these provisions and requests any difficulties in implementation be reported to the relevant authorities.
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