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        GST

        GST SECTORAL SERIES – FAQ: E-Commerce

        August 1, 2017

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        Tax Collection at Source requirement: e commerce operators must collect, remit and report TCS on net taxable supplies for supplier credit. ECOs must register irrespective of turnover and, where they collect consideration, collect Tax Collection at Source (TCS) on the net value of taxable supplies after adjusting returns. ECOs remit TCS within the prescribed period, file monthly FORM GSTR-8 and annual statements, and their statements are matched with suppliers' returns; unresolved mismatches are added to the supplier's output liability and attract interest.

        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.

        <h1>Tax Collection at Source requirement: e commerce operators must collect, remit and report TCS on net taxable supplies for supplier credit.</h1> ECOs must register irrespective of turnover and, where they collect consideration, collect Tax Collection at Source (TCS) on the net value of taxable supplies after adjusting returns. ECOs remit TCS within the prescribed period, file monthly FORM GSTR-8 and annual statements, and their statements are matched with suppliers' returns; unresolved mismatches are added to the supplier's output liability and attract interest.

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