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    <title>Collection of tax at source.</title>
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    <description>Every electronic commerce operator (not an agent) must collect tax at source at a government notified rate not exceeding one per cent of the net value of taxable supplies made through it where consideration is collected by the operator, remit the amount to the Government within ten days after the month of collection, and file prescribed monthly and annual electronic statements. Operator statements will be matched with supplier returns; unresolved discrepancies may be added to the supplier&#039;s output tax liability with interest. Authorities may require operators to furnish supply or stock details, and noncompliance may attract a penalty.</description>
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    <pubDate>Thu, 22 Jun 2017 15:56:55 +0530</pubDate>
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