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of <h1>Delhi GST Act 2017: Supplier-Side E-commerce Operator Responsible for TCS Compliance in Multi-ECO Transactions. Report Issues to Principal Commissioner.</h1> The circular addresses the Tax Collected at Source (TCS) liability under section 52 of the Delhi Goods and Services Tax Act, 2017, in transactions involving multiple E-commerce Operators (ECOs) on platforms like the Open Network for Digital Commerce. It clarifies that when multiple ECOs are involved in a transaction, the supplier-side ECO, which releases payment to the supplier, is responsible for TCS compliance. However, if the supplier-side ECO is also the supplier, the buyer-side ECO must handle TCS compliance. This ensures uniform application of the law across different e-commerce models. Any implementation issues should be reported to the Principal Commissioner, Trade and Taxes.
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