https://www.taxtmi.com/manuals?id=2588 Tax Collection at Source requires an e commerce operator, not being an agent, to collect tax at the notified rate on the net value of taxable supplies made through its platform by other suppliers when the operator collects the consideration; collection is excluded for exempt supplies, reverse charge supplies, supplies by composition taxpayers, and imports, and negative net values (where returns exceed supplies) are ignored. en-us Fri, 07 Apr 2023 10:00:00 +0530 Wed, 12 Mar 2025 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2588 Tax Collection at Source requires an e commerce operator, not being an agent, to collect tax at the notified rate on the net value of taxable supplies made through its platform by other suppliers when the operator collects the consideration; collection is excluded for exempt supplies, reverse charge supplies, supplies by composition taxpayers, and imports, and negative net values (where returns exceed supplies) are ignored. Manuals GST Fri, 07 Apr 2023 10:00:00 +0530 https://www.taxtmi.com/manuals?id=2588