https://www.taxtmi.com/acts?id=27462 Section 52 requires every electronic commerce operator (not an agent) to collect, at a government notified rate not exceeding one per cent, on the net value of taxable supplies where the operator collects consideration; remit collected amounts within ten days after the month of collection; file prescribed monthly and annual electronic statements of outward supplies, returns and collections; permit rectification subject to time limits and interest; allow suppliers to claim credit for collected amounts; implement matching and discrepancy procedures that may add unrectified excess to supplier output tax with interest; and comply with information notices under penalty. en-us Fri, 23 Jun 2017 18:39:32 +0530 Tue, 25 Jul 2017 12:56:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27462 Section 52 requires every electronic commerce operator (not an agent) to collect, at a government notified rate not exceeding one per cent, on the net value of taxable supplies where the operator collects consideration; remit collected amounts within ten days after the month of collection; file prescribed monthly and annual electronic statements of outward supplies, returns and collections; permit rectification subject to time limits and interest; allow suppliers to claim credit for collected amounts; implement matching and discrepancy procedures that may add unrectified excess to supplier output tax with interest; and comply with information notices under penalty. Act-Rules GST - States Fri, 23 Jun 2017 18:39:32 +0530 https://www.taxtmi.com/acts?id=27462