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of <h1>Gujarat Tax Circular Clarifies TCS Liability for E-commerce Transactions u/s 52 of GGST Act, 2017. Feedback Invited.</h1> The circular issued by the Chief Commissioner of State Tax, Gujarat, addresses the Tax Collected at Source (TCS) liability under section 52 of the GGST Act, 2017, in transactions involving multiple E-commerce Operators (ECOs). When the supplier-side ECO is not the supplier, the supplier-side ECO is responsible for TCS compliance. Conversely, if the supplier-side ECO is also the supplier, the buyer-side ECO must handle TCS compliance. The circular aims to ensure uniform application of these provisions and invites feedback on implementation challenges.
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