Tax at Source collection under GST requires e commerce operators to deduct TCS and deposit it timely. Section 52 requires e commerce operators to collect tax at source on intra State taxable supplies where consideration is collected by the operator, deducting a fixed fraction of the net value, debit and deposit that amount into the appropriate GST electronic cash ledger by the statutory monthly cut off, and ensure the deposited amount is reflected as electronic cash ledger credit for the supplier.
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.
Tax at Source collection under GST requires e commerce operators to deduct TCS and deposit it timely.
Section 52 requires e commerce operators to collect tax at source on intra State taxable supplies where consideration is collected by the operator, deducting a fixed fraction of the net value, debit and deposit that amount into the appropriate GST electronic cash ledger by the statutory monthly cut off, and ensure the deposited amount is reflected as electronic cash ledger credit for the supplier.
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