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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 participate and the supplier-side ECO is not the supplier, the supplier-side ECO that ultimately releases payment to the supplier must collect TCS, deposit it to the government and perform related compliances; the buyer-side ECO that only forwards consideration after deducting its fees is not required to collect TCS for that supply. If the supplier-side ECO is itself the supplier, the buyer-side ECO that collects payment from the buyer must collect and remit TCS and complete applicable compliances.</description>
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    <pubDate>Fri, 21 Jul 2023 00:00:00 +0530</pubDate>
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      <description>Where multiple ECOs participate and the supplier-side ECO is not the supplier, the supplier-side ECO that ultimately releases payment to the supplier must collect TCS, deposit it to the government and perform related compliances; the buyer-side ECO that only forwards consideration after deducting its fees is not required to collect TCS for that supply. If the supplier-side ECO is itself the supplier, the buyer-side ECO that collects payment from the buyer must collect and remit TCS and complete applicable compliances.</description>
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