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    <title>E Commerce under GST</title>
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    <description>The Model GST framework treats electronic commerce as supplies over digital networks and defines an electronic commerce operator as the platform owner or manager. Operators liable for TCS or specified operator obligations must register regardless of threshold, deduct and remit TCS when paying suppliers, file monthly statements reconciling outward supplies, ensure suppliers can claim corresponding credit, and comply with information calls by officers not below Joint Commissioner, subject to penalties for non compliance.</description>
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