<h1>FAQs on Tax Collection at Source (TCS) under GST: Registration, Rates, and Compliance for E-commerce Operators in India.</h1> The document provides a detailed FAQ on Tax Collection at Source (TCS) under the Goods and Services Tax (GST) framework in India, as of November 2018. It explains the definitions of electronic commerce and e-commerce operators per the CGST Act, 2017. E-commerce operators must register for TCS and collect it at a rate of up to 1% on taxable supplies. Suppliers using e-commerce platforms must also register, except for certain service providers with turnover below specified thresholds. TCS is not collected on exempt supplies, reverse charge supplies, or imports. Operators must submit monthly and annual statements, and penalties apply for non-compliance.