TCS by e commerce operator: the ECO releasing payment to supplier collects TCS, or buyer side ECO if supplier is an ECO. Where multiple ECOs are involved, TCS collection and related TCS compliances must be carried out by the ECO that ultimately releases payment to the supplier; if the supplier itself is an ECO receiving payment from the buyer side ECO, the buyer side ECO must collect TCS and fulfill TCS compliance obligations.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
TCS by e commerce operator: the ECO releasing payment to supplier collects TCS, or buyer side ECO if supplier is an ECO.
Where multiple ECOs are involved, TCS collection and related TCS compliances must be carried out by the ECO that ultimately releases payment to the supplier; if the supplier itself is an ECO receiving payment from the buyer side ECO, the buyer side ECO must collect TCS and fulfill TCS compliance obligations.
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