TCS liability: supplier side or buyer side e-commerce operator must collect TCS depending on who releases payment. Where multiple ECOs operate in a single supply, the ECO that finally releases payment to the supplier must collect applicable TCS and complete statutory TCS compliance; if the supplier itself is an ECO, the buyer-side ECO collecting payment must collect TCS and fulfil 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 liability: supplier side or buyer side e-commerce operator must collect TCS depending on who releases payment.
Where multiple ECOs operate in a single supply, the ECO that finally releases payment to the supplier must collect applicable TCS and complete statutory TCS compliance; if the supplier itself is an ECO, the buyer-side ECO collecting payment must collect TCS and fulfil TCS compliance obligations.
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