TCS collection by the ECO that disburses payment clarified; responsibility follows the operator who finally pays the supplier. Where multiple e commerce operators participate in a supply, the ECO that finally releases payment to the supplier after deducting its fees is responsible for TCS collection and related compliances; if the supplier is itself an ECO and receives payment from the buyer side ECO, the buyer side ECO must collect TCS and perform the 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 collection by the ECO that disburses payment clarified; responsibility follows the operator who finally pays the supplier.
Where multiple e commerce operators participate in a supply, the ECO that finally releases payment to the supplier after deducting its fees is responsible for TCS collection and related compliances; if the supplier is itself an ECO and receives payment from the buyer side ECO, the buyer side ECO must collect TCS and perform the compliance obligations.
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