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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>Clarification distinguishes two scenarios for multiple E-commerce Operators: if the supplier side ECO is not the supplier, the supplier side ECO who ultimately releases payment must collect and remit TCS and complete statutory compliances; if the supplier is itself an ECO, the buyer side ECO that collects payment must collect and remit TCS and fulfil related obligations. The circular also requests trade notices to publicize the guidance and solicitation of implementation difficulties to the Chief Commissioner.</description>
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      <description>Clarification distinguishes two scenarios for multiple E-commerce Operators: if the supplier side ECO is not the supplier, the supplier side ECO who ultimately releases payment must collect and remit TCS and complete statutory compliances; if the supplier is itself an ECO, the buyer side ECO that collects payment must collect and remit TCS and fulfil related obligations. The circular also requests trade notices to publicize the guidance and solicitation of implementation difficulties to the Chief Commissioner.</description>
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