https://www.taxtmi.com/circulars?id=66809 Where multiple ECOs facilitate a supply 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 comply with Section 52; the buyer-side ECO that only forwards funds after its commission is not required to collect TCS. Conversely, if the supplier-side ECO is itself the supplier, the buyer-side ECO that collects payment and remits the balance must collect and remit TCS and perform Section 52 compliances. en-us Mon, 11 Sep 2023 00:00:00 +0530 Wed, 11 Feb 2026 15:59:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66809 Where multiple ECOs facilitate a supply 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 comply with Section 52; the buyer-side ECO that only forwards funds after its commission is not required to collect TCS. Conversely, if the supplier-side ECO is itself the supplier, the buyer-side ECO that collects payment and remits the balance must collect and remit TCS and perform Section 52 compliances. Circulars GST - States Mon, 11 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66809