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of <h1>E-commerce operators must collect up to 1% TCS on taxable supplies under CGST Act, 2017, effective October 1, 2018.</h1> The provisions for Tax Collection at Source (TCS) by e-commerce operators under the CGST Act, 2017, effective from October 1, 2018. E-commerce operators must collect TCS at a rate not exceeding 1% on the net value of taxable supplies, excluding exempt supplies and supplies subject to reverse charge. The rate for intra-State supplies is 0.5% each for SGST and CGST, and 1% for inter-State supplies under IGST. Mandatory registration is required for e-commerce operators and suppliers, with certain exemptions. Clarifications address TCS liability in transactions involving multiple e-commerce operators.
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