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of <h1>GST Sections 52(8) to 52(15): TCS Rules for E-commerce, Supplier Reconciliation, and Penalties for Non-compliance.</h1> Sections 52(8) to 52(15) of the GST provisions address the Tax Collected at Source (TCS) for e-commerce operators. Suppliers must reconcile their outward supplies with GSTR-2A post the filing of GSTR-8 by operators. Discrepancies between operator and supplier reports are communicated for rectification. If unresolved, the discrepancy is added to the supplier's subsequent return, with additional tax and interest applied. Authorities can request supply and stock details from operators, who must respond within 15 days. Non-compliance incurs penalties up to INR 25,000. Statements under section 52(4) must be filed within three years, with possible government extensions.
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