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of <h1>E-commerce TCS Deduction Delayed; Nationwide E-Way Bill System to Roll Out by April 2018. FORM GSTR-2 Deadline Oct 31.</h1> E-commerce operators cannot start deducting TCS from supplier payments as the TCS registration and collection under GST is on hold until April 1, 2018. The nationwide e-way bill system will be introduced gradually from January 1, 2018, and fully implemented by April 1, 2018. Until then, suppliers must comply with state-specific way bill requirements. FORM GSTR-2 must be filed by October 31, 2017, after updating FORM GSTR-2A. Credits for Krishi Kalyan Cess, Education Cess, and Secondary and Higher Education Cess are not allowed under GST.
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