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    <title>Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction.</title>
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    <description>Where multiple ECOs are involved and the supplier side ECO is not the supplier, the supplier side ECO who ultimately releases payment to the supplier must collect and remit TCS and perform Section 52 compliances. If the supplier side ECO is itself the supplier, the buyer side ECO collecting payment must collect and remit TCS and comply with Section 52 when making payment to that supplier/ECO.</description>
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      <description>Where multiple ECOs are involved and the supplier side ECO is not the supplier, the supplier side ECO who ultimately releases payment to the supplier must collect and remit TCS and perform Section 52 compliances. If the supplier side ECO is itself the supplier, the buyer side ECO collecting payment must collect and remit TCS and comply with Section 52 when making payment to that supplier/ECO.</description>
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