TCS liability where multiple e commerce operators exist: collector depends on which ECO releases payment and supplier status. Clarification distinguishes two scenarios for multiple E-commerce Operators: if the supplier side ECO is not the supplier, the supplier side ECO who ultimately releases payment must collect and remit TCS and complete statutory compliances; if the supplier is itself an ECO, the buyer side ECO that collects payment must collect and remit TCS and fulfil related obligations. The circular also requests trade notices to publicize the guidance and solicitation of implementation difficulties to the Chief Commissioner.
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TCS liability where multiple e commerce operators exist: collector depends on which ECO releases payment and supplier status.
Clarification distinguishes two scenarios for multiple E-commerce Operators: if the supplier side ECO is not the supplier, the supplier side ECO who ultimately releases payment must collect and remit TCS and complete statutory compliances; if the supplier is itself an ECO, the buyer side ECO that collects payment must collect and remit TCS and fulfil related obligations. The circular also requests trade notices to publicize the guidance and solicitation of implementation difficulties to the Chief Commissioner.
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