https://www.taxtmi.com/article/detailed?id=8172 Section 52 places a Tax Collection at Source duty on Electronic Commerce Operators to collect TCS at the notified rate not exceeding one percent of the net value of taxable supplies made through their platform where consideration is collected by the operator; collections must be deposited monthly, bifurcated into tax components, reported in Form GSTR-8 within ten days, and are subject to a matching and reconciliation process with suppliers' returns, with penalties and compulsory registration applying for noncompliance. en-us Sat, 22 Sep 2018 11:11:21 +0530 Sat, 22 Sep 2018 11:11:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8172 Section 52 places a Tax Collection at Source duty on Electronic Commerce Operators to collect TCS at the notified rate not exceeding one percent of the net value of taxable supplies made through their platform where consideration is collected by the operator; collections must be deposited monthly, bifurcated into tax components, reported in Form GSTR-8 within ten days, and are subject to a matching and reconciliation process with suppliers' returns, with penalties and compulsory registration applying for noncompliance. Articles Goods and Services Tax - GST Sat, 22 Sep 2018 11:11:21 +0530 https://www.taxtmi.com/article/detailed?id=8172