TCS e-commerce operator verification: use documentary verification when a trader's principal place of business is outside the state. Where a trader under TCS (E commerce Operator) has a principal place of business outside the State and physical verification is not feasible, authorities must conduct documentary and record-based verification to ensure trader authenticity under Rule 12 of the GST Rules, 2017.
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Provisions expressly mentioned in the judgment/order text.
TCS e-commerce operator verification: use documentary verification when a trader's principal place of business is outside the state.
Where a trader under TCS (E commerce Operator) has a principal place of business outside the State and physical verification is not feasible, authorities must conduct documentary and record-based verification to ensure trader authenticity under Rule 12 of the GST Rules, 2017.
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