https://www.taxtmi.com/forum/issue?id=117229 Electronic commerce operators who manage digital platforms fall within the ECO definition and must obtain GST registration for collection of tax at source by applying through FORM GST REG-07 under Rule 12 and the registration provisions; registration is compulsory for operators required to collect TCS and the officer may issue or cancel registration per CGST rules. The operator should also evaluate withholding obligations under the Income Tax provisions in relation to platform transactions. en-us Tue, 18 May 2021 11:23:16 +0530 Thu, 23 Jan 2025 15:54:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117229 Electronic commerce operators who manage digital platforms fall within the ECO definition and must obtain GST registration for collection of tax at source by applying through FORM GST REG-07 under Rule 12 and the registration provisions; registration is compulsory for operators required to collect TCS and the officer may issue or cancel registration per CGST rules. The operator should also evaluate withholding obligations under the Income Tax provisions in relation to platform transactions. Discussion-Forum GST Tue, 18 May 2021 11:23:16 +0530 https://www.taxtmi.com/forum/issue?id=117229