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    <title>GST: THE GAME CHANGER FOR E-COMMERCE SECTOR</title>
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    <description>GST makes e commerce operators and persons supplying through them subject to mandatory registration, requires operators to collect tax at source on taxable supplies routed through their platform, file monthly electronic statements reconciling collections with supplier returns, and furnish information on supplies and stocks to tax authorities; deposited TCS is credited to the supplier&#039;s cash ledger, while mismatches in operator statements and supplier returns are reconciled and may increase a supplier&#039;s output liability with interest if not rectified.</description>
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