https://www.taxtmi.com/acts?id=23994 Section 52 requires electronic commerce operators (not acting as agents) to collect an amount at a government notified rate on the net value of taxable supplies made through them when consideration is collected, remit the amount within ten days after month end, and furnish prescribed electronic monthly and annual statements detailing supplies, returns and amounts collected. Operator statements are matched with supplier returns; discrepancies communicated and unrectified excesses added to the supplier's output tax liability, payable with prescribed interest. Authorities may require additional supply and stock details and penalties apply for non compliance. en-us Mon, 27 Mar 2017 17:19:16 +0530 Mon, 06 Oct 2025 15:22:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23994 Section 52 requires electronic commerce operators (not acting as agents) to collect an amount at a government notified rate on the net value of taxable supplies made through them when consideration is collected, remit the amount within ten days after month end, and furnish prescribed electronic monthly and annual statements detailing supplies, returns and amounts collected. Operator statements are matched with supplier returns; discrepancies communicated and unrectified excesses added to the supplier's output tax liability, payable with prescribed interest. Authorities may require additional supply and stock details and penalties apply for non compliance. Act-Rules GST Mon, 27 Mar 2017 17:19:16 +0530 https://www.taxtmi.com/acts?id=23994