https://www.taxtmi.com/circulars?id=66741 The circular applies the CBIC guidance under Section 52 to state implementation and clarifies TCS compliance where multiple E commerce Operators participate: if the supplier side ECO is not the supplier, the supplier side ECO who ultimately pays the supplier must collect and deposit TCS and perform Section 52 compliances; if the supplier side ECO is itself the supplier, the buyer side ECO that collects payment must collect and deposit TCS and undertake Section 52 compliances. en-us Fri, 04 Aug 2023 00:00:00 +0530 Wed, 11 Feb 2026 15:59:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66741 The circular applies the CBIC guidance under Section 52 to state implementation and clarifies TCS compliance where multiple E commerce Operators participate: if the supplier side ECO is not the supplier, the supplier side ECO who ultimately pays the supplier must collect and deposit TCS and perform Section 52 compliances; if the supplier side ECO is itself the supplier, the buyer side ECO that collects payment must collect and deposit TCS and undertake Section 52 compliances. Circulars GST - States Fri, 04 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66741