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    <title>Clarification on TCS liability under section 52 of the RGST Act, 2017 in case of multiple E-commerce Operators in one transaction</title>
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    <description>Where multiple e commerce operators participate in a supply, the ECO that finally releases payment to the supplier after deducting its fees is responsible for TCS collection and related compliances; if the supplier is itself an ECO and receives payment from the buyer side ECO, the buyer side ECO must collect TCS and perform the compliance obligations.</description>
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      <description>Where multiple e commerce operators participate in a supply, the ECO that finally releases payment to the supplier after deducting its fees is responsible for TCS collection and related compliances; if the supplier is itself an ECO and receives payment from the buyer side ECO, the buyer side ECO must collect TCS and perform the compliance obligations.</description>
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