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    <title>Other provisions in respect of TCS ( Section 52(8) to 52(15) )</title>
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    <description>Section 52(8)-(15) requires reconciliation of outward supplies between e commerce operators and suppliers; where the operator reports greater supplies than the supplier, the discrepancy is communicated and must be rectified in the month of communication or else added to the supplier&#039;s next return, attracting additional tax and interest. Authorities may require operators to furnish supply and stock details within a specified period, noncompliance attracts penalties, and an operator&#039;s statement cannot be filed after a maximum statutory period, subject to possible government relaxation.</description>
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