https://www.taxtmi.com/article/detailed?id=7601 E commerce marketplaces are treated as ECOs required to register regardless of turnover; suppliers through an ECO required to collect TCS also must register. GST applies to both seller buyer supplies (paid by the supplier) and seller ECO consideration (paid by the ECO). ECOs must collect TCS on the net value of taxable supplies made through them, deposit it monthly, file FORM GSTR 8 and annual GSTR 9B, and the collected TCS appears as credit in suppliers' returns. Reporting, reconciliation between GSTR 8 and GSTR 1, appointment of local representatives, and penalties for non compliance are prescribed. en-us Thu, 07 Sep 2017 10:12:58 +0530 Wed, 11 Feb 2026 15:57:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7601 E commerce marketplaces are treated as ECOs required to register regardless of turnover; suppliers through an ECO required to collect TCS also must register. GST applies to both seller buyer supplies (paid by the supplier) and seller ECO consideration (paid by the ECO). ECOs must collect TCS on the net value of taxable supplies made through them, deposit it monthly, file FORM GSTR 8 and annual GSTR 9B, and the collected TCS appears as credit in suppliers' returns. Reporting, reconciliation between GSTR 8 and GSTR 1, appointment of local representatives, and penalties for non compliance are prescribed. Articles Goods and Services Tax - GST Thu, 07 Sep 2017 10:12:58 +0530 https://www.taxtmi.com/article/detailed?id=7601