https://www.taxtmi.com/article/detailed?id=9281 Electronic commerce operators are defined as persons operating digital platforms and are subject to specific GST obligations: compulsory registration where required to collect tax at source, liability under reverse charge for certain notified services (including appointment of a local representative if no taxable presence exists), mandatory collection and remittance of TCS on net taxable supplies (excluding notified RCM services), monthly filing of Form GSTR 8, annual filing of Form GSTR 9B, limited rectification windows with interest for corrections, supplier entitlement to claim credit of TCS, and penalties for failure to comply with statutory notices. en-us Mon, 22 Jun 2020 08:26:40 +0530 Mon, 22 Jun 2020 08:26:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9281 Electronic commerce operators are defined as persons operating digital platforms and are subject to specific GST obligations: compulsory registration where required to collect tax at source, liability under reverse charge for certain notified services (including appointment of a local representative if no taxable presence exists), mandatory collection and remittance of TCS on net taxable supplies (excluding notified RCM services), monthly filing of Form GSTR 8, annual filing of Form GSTR 9B, limited rectification windows with interest for corrections, supplier entitlement to claim credit of TCS, and penalties for failure to comply with statutory notices. Articles Goods and Services Tax - GST Mon, 22 Jun 2020 08:26:40 +0530 https://www.taxtmi.com/article/detailed?id=9281