https://www.taxtmi.com/acts?id=29630 Section 52 requires every electronic commerce operator (not being an agent) to collect tax at source at a specified rate on the net value of taxable supplies made through it where consideration is collected by the operator, remit the amount within ten days after the month of collection, furnish prescribed monthly and annual electronic statements, permit rectification within prescribed timelines subject to interest, allow suppliers to claim credit for collected amounts, and follow prescribed matching, discrepancy communication, addition to supplier output tax liability, and enforcement and penalty mechanisms. en-us Tue, 04 Jul 2017 18:42:41 +0530 Wed, 16 Aug 2017 18:53:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29630 Section 52 requires every electronic commerce operator (not being an agent) to collect tax at source at a specified rate on the net value of taxable supplies made through it where consideration is collected by the operator, remit the amount within ten days after the month of collection, furnish prescribed monthly and annual electronic statements, permit rectification within prescribed timelines subject to interest, allow suppliers to claim credit for collected amounts, and follow prescribed matching, discrepancy communication, addition to supplier output tax liability, and enforcement and penalty mechanisms. Act-Rules GST - States Tue, 04 Jul 2017 18:42:41 +0530 https://www.taxtmi.com/acts?id=29630