TCS liability: the operator who releases payment to the supplier collects TCS unless the supplier is itself an operator, then the buyer side operator collects it. Where multiple e commerce operators handle a single supply, collection and compliance under Section 52 of the CGST Act fall on the ECO that ultimately releases payment to the supplier when the supplier side ECO is not the supplier; if the supplier side ECO is itself the supplier, the buyer side ECO that collects payment must collect and remit TCS and perform other Section 52 compliances.
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: the operator who releases payment to the supplier collects TCS unless the supplier is itself an operator, then the buyer side operator collects it.
Where multiple e commerce operators handle a single supply, collection and compliance under Section 52 of the CGST Act fall on the ECO that ultimately releases payment to the supplier when the supplier side ECO is not the supplier; if the supplier side ECO is itself the supplier, the buyer side ECO that collects payment must collect and remit TCS and perform other Section 52 compliances.
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